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步入新的时期新的发展阶段，我国社会的主要矛盾已经转变为人民日益增长的美好生活的需要与不平衡不充分的发展之间的矛盾，城乡发展不平衡、农村发展不充分正是这一矛盾的体现。党的二十大报告提出要全面实施乡村振兴战略，而乡村产业振兴则是乡村振兴的物质基础与前提，当前，劳动力、资本等生产要素从数量和质量上难以充分满足制约了乡村产业的发展，这既与乡村自身的特点有关系，也与当前的财政分权制度有一定的关系，后者的影响在一定程度上更为深远。当前的财政分权制度产生的财政激励在一定程度上极大的刺激了地方政府发展经济的积极性，而由于晋升竞争以及任期限制，一部分地方政府制定本地区经济发展政策时，更加偏好能够带来财政收入快速增长的城市地区，客观上导致乡村产业在发展中得到的关注度不充分、优质生产要素的获取和产业的培育上的支持存在不足，从而一定程度上影响了乡村产业的发展。本文立足于乡村振兴战略大背景，从乡村产业发展所面临的资源不足出发，探讨财政分权制度对乡村产业发展的影响，以期从制度层面为乡村产业振兴提供些许对策建议。

文章首先对当前财政分权影响乡村产业发展的研究成果进行梳理，并在梳理的基础上进一步对财政分权影响乡村产业振兴的理论机制进行分析。其次，在测算的基础上对当前中国财政分权的时序演变以及乡村产业振兴水平进行现状描述。再者，通过构建实证模型，对财政分权影响乡村产业振兴的进行基准回归分析，并通过替换解释变量对这一结果的可靠性进行检验；考虑到不同区域发展的差异，本文将研究对象划分成东部、中部与西部三个区域，进行异质性分析；通过门槛模型进行检验财政分权这一制度安排对乡村产业发展可能会存在的非线性影响。最后，对财政分权通过影响城乡资源配置效率进而影响乡村产业振兴这一机制进行检验。

研究表明：（1）从现状分析结果来看，地方财政收入在全国财政收入占比波动上升，而地方财政支出在全国财政支出的占比一直高于中央，表明当前地方政府财权与事权存在一定的失调。乡村产业振兴水平总体上呈缓慢上升趋势，东部地区产业振兴水平高于全国平均水平，中部地区水平与全国平均水平较为接近，西部地区水平低于全国平均水平，即乡村产业发展呈现了地区差异性。（2）从基准回归来看，当前财政收入分权与支分权对乡村产业振兴的影响总体上呈现出轻微的负向影响；城镇化水平、经济发展水平、农村人均受教育年限与财政支农力度的影响皆显著为正；外商投资对乡村产业振兴的影响为正但不显著；人口密度对乡村产业振兴的影响为负向。稳健性检验结果表明基准回归中财政分权对乡村产业振兴的影响结果是可靠的。从异质性与门槛分析来看，由于发展水平的不同，财政收入分权与支出分权对乡村产业振兴的影响在东部显著为正，但在中部地区与西部地区的影响系数却显著为负，但对中部地区的影响要低于对西部地区的影响。门槛模型检验结果显示财政收支分权对乡村产业发展的影响在不同的经济发展水平下有不同的效果，当越过门槛值时，财政分权对乡村产业振兴的负向影响效应会减轻；财政自主度的提高很明显能够提高乡村产业振兴水平。（3）从机制分析结果来看，财政收入分权与支分权对乡村产业振兴的总效应为轻微的负向影响，但对城乡资源配置效率的提高产生了一定的抑制作用，这与地方政府偏向型的城市发展政策有关；资源配置效率的提升对乡村产业发展在5%的显著性水平下通过检验，且方向为正向。即财政分权不仅会直接影响乡村产业的发展，还通过影响地方政府的施政行为进而影响城乡资源配置效率来影响乡村产业振兴水平，为部分中介效应。根据研究结论，本文提出了立足资源禀赋与经济发展实际，科学制定乡村产业振兴发展战略；完善财政分权顶层制度设计，合理利用财政转移支付制度；完善相关配套制度改革，促进要素在城乡间的合理流动等建议。以期促进乡村产业振兴，为乡村振兴战略的达成奠定物质基础。

Entering a new period and a new stage of development, the principal contradiction in Chinese society has been transformed into the contradiction between unbalanced and inadequate development and the people's ever-growing needs for a better life, which is reflected in the unbalanced development of urban and rural areas and the inadequate development of rural areas. The report of the 20th National Congress of the Communist Party of China proposed to build Chinese-style modernization and fully implement the strategy of rural revitalization, and the revitalization of rural industry is the material basis and premise of rural revitalization. The fiscal incentives generated by the current fiscal decentralization system have greatly stimulated the enthusiasm of local governments to develop the economy to a certain extent. However, due to promotion competition and term limits, some local governments prefer to formulate economic development policies for urban areas that can rapidly increase fiscal revenue when making policies for local economic development. Objectively, this has led to insufficient attention paid to the development of rural industries, as well as insufficient support for the acquisition of production resources and industrial cultivation, which has affected the development of rural industries to a certain extent. Based on the background of rural revitalization strategy, this paper discusses the impact of fiscal decentralization system on rural industry development from the perspective of insufficient resources faced by rural industry development, in order to provide some countermeasures and suggestions for rural industry revitalization from the institutional level.

This paper first reviews the current research results on the impact of fiscal decentralization on the development of rural industries, and then further analyzes the theoretical mechanism of fiscal decentralization on the revitalization of rural industries. Secondly, on the basis of calculation, the paper describes the current situation of the temporal evolution of China's fiscal decentralization and the level of rural industry revitalization. In addition, by building an empirical model, we conduct a benchmark regression analysis on the impact of fiscal decentralization on rural industry revitalization, and test the reliability of this result by replacing explanatory variables. Considering the differences of regional development, this paper divides the research objects into three regions: eastern, central and western, and analyzes the heterogeneity. The threshold model is used to test the possible nonlinear influence of fiscal decentralization on rural industrial development. Finally, the paper tests the mechanism that fiscal decentralization affects the rural industry revitalization by affecting the efficiency of urban and rural resource allocation.

The results show that: (1) From the analysis of the current situation, the proportion of local fiscal revenue in the national fiscal revenue fluctuates and rises, while the proportion of local fiscal expenditure in the national fiscal expenditure is always higher than that of the central government, indicating that there is a certain imbalance between the current financial power and office power of local government. On the whole, the level of rural industry revitalization shows a slow upward trend. The level of industrial revitalization in eastern region is higher than the national average level, the level in central region is close to the national average level, and the level in western region is lower than the national average level, that is, the development of rural industry shows regional differences. (2) From the perspective of the baseline regression, fiscal revenue decentralization and expenditure decentralization have generally exerted a slight negative impact on the revitalization of rural industries. In contrast, urbanization level, economic development level, rural per capita years of education, and financial support for agriculture all have significantly positive impacts. The influence of foreign investment on the revitalization of rural industries is positive but not significant, while population density has a negative impact. The results of the robustness test indicate that the impact of fiscal decentralization on the revitalization of rural industries in the baseline regression is reliable. From the perspective of heterogeneity and threshold analysis, due to differences in development levels, the impact of fiscal revenue decentralization and expenditure decentralization on the revitalization of rural industries is significantly positive in the eastern region, but significantly negative in the central and western regions, with a lower impact on the central region than on the western region. The threshold model test results show that fiscal revenue and expenditure decentralization have different effects on the development of rural industries under different levels of economic development. When crossing the threshold, the negative impact of fiscal decentralization on the revitalization of rural industries will be alleviated. The increase in fiscal autonomy can significantly enhance the level of rural industrial revitalization.(3) According to the analysis of mechanisms, fiscal revenue decentralization and expenditure decentralization have a slight negative overall impact on the revitalization of rural industries, but they also have a certain inhibitory effect on the improvement of urban-rural resource allocation efficiency, which is related to the biased urban development policies of local governments. The improvement of resource allocation efficiency has passed the test at a significance level of 5%, and its direction is positive. In other words, fiscal decentralization not only directly affects the development of rural industries but also influences the level of rural industrial revitalization by affecting the efficiency of urban-rural resource allocation, representing a partial mediating effect.

 According to the research conclusion, this paper puts forward the scientific development strategy of rural industry revitalization based on resource endowment and economic development. We will improve the top-level system of fiscal decentralization and make rational use of the system of fiscal transfer payments. Improve the relevant supporting system reform, and promote the reasonable flow of factors between urban and rural areas. In order to promote the revitalization of rural industry and lay a material foundation for the achievement of rural revitalization strategy.