中文摘要：

县级行政管理费高增长是否来源于县级财政高度转移支付依赖？运用全国县级政府样本，采取工具变量方法的估计结果显示，转移支付依赖导致了县级政府行政管理费比重增长，排除国家级贫困县样本后，实证结果表明这一效应更强。政策含义为，为了遏制县级行政管理费的过快增长，需通过提高县级政府增值税分享比例，这样既能减少县级财政的转移支付依赖，又可激励县级政府将转移支付用于生产性用途来创造本级税源。此外，还要根据县城区位来调整转移支付结构，通过提高专项转移支付比例来约束偏远地区的县级行政管理费增长。

英文摘要：

Do growth of public administration spending stem from high dependence on fiscal grant in counties？ Applying IV method, we estimated effect of fiscal grant dependence on public administration spending based on counties sample. We found high public administration spending stem from high dependence on fiscal grant in counties. The effect is stronger when we excluded state poverty counties from population. Implicate policy is increasing VAT share of local revenue to impel county government to enhance productive spending for more local tax base. Furthermore, it is necessary to adjust composition of fiscal grant based on county location. Raising specific fiscal grant share to restrict administration spending growth in remote counties.