文章摘要
张楠,姜丽雪,杨奕,许丽萍.兴边富民、财力保障与基本公共服务供给——来自左右江革命老区振兴规划的启示[J].数量经济技术经济研究,2026,(4):29-52
兴边富民、财力保障与基本公共服务供给——来自左右江革命老区振兴规划的启示
Prospering Border Areas and Enriching the People, Financial Guarantee, and Basic Public Service: Evidence from the Left and Right River Regions Revolutionary Base Revitalization Plan
  
DOI:
中文关键词: 兴边富民  基层财力保障  基本公共服务  断点差分方法
英文关键词: Prospering Border Areas and Enriching the People  Local Financial Guarantee  Basic Public Services  Difference-in-Discontinuities Design
基金项目:
作者单位
张楠 西南财经大学财政税务学院 
姜丽雪 西南财经大学财政税务学院 
杨奕 西南财经大学财政税务学院 
许丽萍 西南财经大学财政税务学院 
中文摘要:
      边疆地区发展对实现共同富裕、推进中华民族共同体建设具有重要意义。本文基于左右江革命老区振兴规划,采用高德地图的公共服务设施点位数据,构建地理断点差分模型,在乡镇空间尺度实证检验了兴边富民导向型政策对基本公共服务供给的影响。研究发现,振兴规划的实施显著提升了基本公共服务供给水平。机制检验表明,在纵向财力保障上,基层政府获得了更多财政转移支付收入;在横向财力保障上,东部地区的对口合作城市通过公共服务项目援助、财政资金无偿转移等横向转移支付形式帮扶规划地区,并以双方共建产业园区为载体构建了激励相容的税收利益分享机制。本研究有助于揭示财政激励与合作机制在兴边富民中的保障作用,为提高边疆公共服务供给、提升财政资源配置效率以及完善政府间财政关系提供了经验参考。
英文摘要:
      The development of frontier regions is of strategic significance for achieving common prosperity and consolidating the sense of a shared Chinese national community. These areas, which are often characterized by ethnic diversity, geographic isolation, and limited administrative capacity, constitute both the spatial and institutional frontier of China’s modernization. Overcoming regional disparities requires not only fiscal transfers from higher levels of government but also incentive-compatible mechanisms that promote intergovernmental cooperation and local initiative. In this context, the fiscal system operates as a central component of national governance, coordinating vertical and horizontal fiscal relations, mobilizing resources, and ensuring equitable access to basic public services (BPSs).This study takes the Revitalization Plan for the Left and Right River Revolutionary Base Areas as a representative case to evaluate the effects of development-oriented border revitalization policies on public service provision. The plan covers multiple counties in Guangxi-baise, Hechi, Chongzuo, and two counties under Nanning regions that combine revolutionary heritage with frontier characteristics. Using this policy as a quasi-natural experiment, this study employs high-resolution geospatial data on public service facilities from the Gaode Map platform and adopts a township-level difference-in-discontinuities approach. By comparing changes in outcomes before and after policy implementation across administrative units located on either side of the policy boundary, this method allows for a credible identification of policy effects while controlling for time-invariant spatial heterogeneity.The empirical results reveal that the implementation of the revitalization plan significantly enhanced the supply and accessibility of BPSs. After policy intervention, the density of educational, medical, and social welfare facilities in the designated areas increased notably, indicating improved state capacity in delivering welfare-oriented public goods. These results demonstrate the effectiveness of China’s “development-driven border governance” model in narrowing spatial inequality and promoting inclusive regional growth.The mechanism analysis highlights two main channels-vertical fiscal guarantees and horizontal fiscal cooperation. Vertically, local governments within the policy area received larger fiscal transfers, which strengthened their financial capacity to deliver public services. This reflects a top-down fiscal support mechanism, where central and provincial governments reinforce local fiscal bases primarily through general transfers. Horizontally,eastern partner cities such as Shenzhen have provided targeted support to the planning region via horizontal fiscal transfers, including public service project aid and non-reimbursable financial grants. In addition, the two sides promoted cooperation through joint development platforms and coordinated investment initiatives, forming incentive-compatible arrangements that facilitate sustained interregional collaboration.These findings reveal that a well-functioning fiscal framework can effectively integrate central objectives with local implementation capacity, supporting the long-term development of frontier regions. Based on the empirical analysis, several policy implications are proposed. Strengthening vertical fiscal relations and refining sub-provincial allocation mechanisms are essential for providing stable and equitable financial resources for BPSs. Institutionalizing cross-regional fiscal cooperation can further promote coordinated development and reduce structural disparities. Encouraging diversified participation in public service provision, including social and private actors, can enhance efficiency and service quality. In addition, fostering high-standard opening-up in border regions through industrial cooperation can generate endogenous growth momentum and strengthen regional resilience.This study makes three main contributions to the literature. First, it provides new empirical evidence on the impact of development-oriented border policies on the spatial allocation of public services, contributing to the literature on common prosperity and regional equity. Second, it reveals the crucial role of fiscal mechanisms in connecting national strategies with local governance capacity, demonstrating that fiscal incentives and cooperative frameworks are central to achieving balanced territorial development. Third, it employs a difference-in-discontinuities design based on fine-grained GIS data to identify policy effects at the township level, offering a methodological contribution to the evaluation of geographically targeted policies in developing contexts.In summary, the study underscores that fiscal incentives and cooperative mechanisms are fundamental instruments for border development. The combination of vertical fiscal guarantees and horizontal collaborative mechanisms has shaped a distinctive model of coordinated regional development in China. This model enhances the efficiency of fiscal resource allocation, strengthens intergovernmental fiscal relations, and provides valuable policy insights for promoting inclusive and sustainable growth in frontier and peripheral regions worldwide.
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