省以下财政分权与地方经济增长的实证分析——以福建省为例

发布时间：2018-03-24 23:37

本文选题：财政分权　切入点：地方经济增长　出处：《江西财经大学学报》2015年06期

【摘要】：财政分权与经济增长关系是财政学科重要研究领域之一。国内财政分权与经济增长关系的实证研究大都集中在中央与省级政府的分权,较少对省以下财政分权与地方经济增长关系进行实证分析。本文基于2003-2010年福建省县(市)面板数据,对省以下税收收入分权、财政收入分权、财政支出分权和财政自结率这四个财政分权指标与地方经济增长的关系进行实证分析,得出结论:省以下税收收入分权、省以下财政收入分权和财政自给率的提高,对地方经济增长率具有显著的促进作用;而省以下财政支出分权对地方经济增长率影响并不显著。依据实证分析结果,给出促进省以下税收分权、多维度理解财政分权、深入研究财政分权背后的制度及人文因素等建议。
[Abstract]:The relationship between fiscal decentralization and economic growth is one of the important research fields of fiscal discipline. The empirical research on the relationship between fiscal decentralization and economic growth mostly focuses on the decentralization between central and provincial governments. Based on the county (city) panel data of Fujian Province from 2003 to 2010, this paper divides the tax revenue and fiscal revenue below the province, and analyzes the relationship between the fiscal decentralization and the local economic growth, based on the data of county (city) in Fujian Province from 2003 to 2010. Based on the empirical analysis of the relationship between fiscal decentralization and local economic growth, the conclusions are as follows: the decentralization of tax revenue below the province, the decentralization of fiscal revenue below the province and the improvement of fiscal self-sufficiency rate. The decentralization of fiscal expenditure under provincial level has no significant effect on local economic growth rate. According to the results of empirical analysis, it is proposed to promote the decentralization of taxation below provincial level, and to understand fiscal decentralization in many dimensions. Further study the institutional and humanistic factors behind fiscal decentralization.
【作者单位】：厦门大学财政系;中南财经政法大学财政税务学院;
【分类号】：F812.2;F127

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