关于财政分权与中国经济增长关系的进一步研究

发布时间：2018-03-10 12:00

本文选题：财政分权　切入点：经济增长　出处：《中共上海市委党校》2014年硕士论文　论文类型：学位论文

【摘要】：为了应对经济增长的结构性下滑，财税体制改革被置于非常重要的地位。1990年代以来，，国内学者沿袭第一代和第二代财政联邦主义理论对财政分权与中国经济增长之间的关系进行了研究，得出了四种不一致的结论：一是认为财政分权与中国经济增长关系为正；二是认为财政分权与中国经济增长关系为负；三是指出财政分权与中国经济增长之间的关系存在显著的跨时差异和地区差异；四则认为财政分权与中国经济增长之间没有明显的相关关系。本文从模型设定与估计方法、度量指标、数据选择期限和考察范围及财政分权与经济增长关系理论本身等方面对相关的研究进行了辨析。虽然在模型选择、估计方法、指标以及数据选择的差异是导致不同的研究得出不同结论的重要原因，但是得出完全相反的结论却似乎进一步表明第一代和第二代财政联邦主义理论关于财政分权与经济增长之间存在因果关系的假设存在内在的矛盾与冲突。从根本上讲，这种矛盾和冲突源于其对增长的理解建立在新古典经济增长理论基础之上，这样它们就因为未能从分工水平和市场空间扩大等角度深入揭示经济增长的内在机制而不能合理地阐述清楚财政分权与经济增长之间的内在关系。未来的研究可以从四个方面进行努力：一是将对财政分权理解的重点从政府间财政分权转向政府与社会间的财政分权；二是从财政收入来源的划分确定财政分权的性质；三是进一步考虑不同税制安排所体现的财政分权特点；四是基于分工和市场理论进一步深化对经济增长机制的研究。正是在不断地协调假设和概念等非经验性理论与经验性事实的冲突中，相关的研究才得到进一步地推进。
[Abstract]:In response to the structural decline in economic growth, fiscal and tax reform has been very important since the 1990s. Domestic scholars follow the first and second generation of fiscal federalism theory to study the relationship between fiscal decentralization and China's economic growth, and draw four inconsistent conclusions: first, the relationship between fiscal decentralization and China's economic growth is positive; The second is that the relationship between fiscal decentralization and China's economic growth is negative, the third is to point out that the relationship between fiscal decentralization and China's economic growth has significant cross-temporal and regional differences. Fourth, there is no obvious correlation between fiscal decentralization and Chinese economic growth. The data selection period and the scope of investigation as well as the theory of the relationship between fiscal decentralization and economic growth are analyzed in this paper. Differences in indicators and data choices are important factors leading to different conclusions in different studies, However, the conclusion to the contrary seems to further indicate that there are inherent contradictions and conflicts between the hypothesis of causality between fiscal decentralization and economic growth in the first and second generation of fiscal federalism. This contradiction and conflict stems from its understanding of growth based on the neoclassical theory of economic growth. In this way, they fail to reveal the internal mechanism of economic growth from the angle of division of labor and expansion of market space, so they can not reasonably expound the inherent relationship between fiscal decentralization and economic growth. In order to make efforts from four aspects: first, the focus of the understanding of fiscal decentralization from the intergovernmental fiscal decentralization to the fiscal decentralization between the government and society; The second is to determine the nature of fiscal decentralization from the source of fiscal revenue, the third is to further consider the characteristics of fiscal decentralization embodied in different tax system arrangements; Fourth, based on the division of labor and the market theory, the research on the mechanism of economic growth is deepened, and it is in the process of constantly coordinating the conflict between the non-empirical theory and the empirical facts, such as hypothesis and concept, that the related research is further advanced.
【学位授予单位】：中共上海市委党校
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2;F124.1;F224

【相似文献】