晋升激励、攫取之手与地方财政超收

发布时间：2018-01-15 22:34

本文关键词：晋升激励、攫取之手与地方财政超收　出处：《当代财经》2015年06期 　论文类型：期刊论文

【摘要】：以政治激励和新财政集权理论为基础,并运用2000-2012年省级面板数据实证分析地方财政超收。在晋升激励之下,地方政府会策略性地影响预算编制所依据的GDP计划增长率和官员政绩考核所依据的核心指标(即GDP实际增长率),因而GDP超计划增长为财政超收奠定了经济基础。分税制改革后,中央财政集权程度加强,地方政府在财政压力下提高税收征管效率,财政超收与中央攫取之手正相关。地方政府在发展高税行业带来税收超预算增长的情况下会调整年初预算而追求超支,实证结果表明非农化程度与财政超收负相关。因此,在完善官员政绩考核制度的同时,需要加强人大的监督职能。
[Abstract]:Based on the theory of political incentive and new fiscal centralization, and using provincial panel data from 2000 to 2012, this paper empirically analyzes the local financial overcharge. Local governments strategically influence the GDP plan growth rate on which the budget is based and the core indicator (that is, the real growth rate of GDP) on which the official performance assessment is based. After the reform of the tax system, the centralization of central finance has been strengthened, and local governments have improved the efficiency of tax collection and management under the financial pressure. Fiscal overcollection is directly related to central grabs. Local governments will adjust their budgets at the beginning of the year and pursue overruns when developing high-tax industries that bring excess tax growth. The empirical results show that the degree of non-agriculture is negatively correlated with the financial overcharge. Therefore, it is necessary to strengthen the supervision function of the NPC while perfecting the official performance appraisal system.
【作者单位】：暨南大学经济学院;
【分类号】：D630.3;F812.2
【正文快照】： 一、引言与文献综述党的十八届三中全会作出了财政是国家治理基础和重要支柱的重大战略决策,明确提出必须建立现代财政制度的改革目标。楼继伟(2014)指出现代预算制度是现代财政制度的基础,预算编制科学完整、预算执行规范有效、预算监督公开透明,是现代预算管理制度的核心内

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