财政分权的地方财政稳固效应

发布时间：2018-04-02 09:40

本文选题：财政分权　切入点：地方财政稳固　出处：《经济与管理研究》2015年09期

【摘要】：本文利用1998—2012年的省级面板数据,通过过滤周期变动对财政收支的影响测度地方财政的稳固状况,同时根据中国实际分权状况,估计地方政府收支分权水平,并从收支分权与体制设计两个角度分析中国财政分权对地方财政稳固的影响。研究结果表明,1998—2012年,地方政府总体财政稳固性在下降,财政收支分权水平显著下降,且财政转移支付依赖度显著提高。其中,2002年的所得税改革对促进省级财政稳固具有正效应。因此,中国需要进一步完善分税制改革,提高省级政府的自有收入占比,明确各级政府的财权与事权,调整支出结构,转移完善转移支付机制并逐步减少中央转移支付,合理深化税制改革,促进地方财政稳固。
[Abstract]:Based on the provincial panel data from 1998 to 2012, this paper measures the steady state of local finance through the influence of the change of the filter cycle on the fiscal revenue and expenditure. At the same time, according to the actual decentralization situation in China, the level of decentralization of local government revenue and expenditure is estimated. The influence of fiscal decentralization on local fiscal stability is analyzed from the perspectives of fiscal decentralization and system design. The results show that the overall financial stability of local governments is declining, and the level of fiscal decentralization has decreased significantly from 1998 to 2012. The income tax reform in 2002 has a positive effect on promoting the financial stability at the provincial level. Therefore, China needs to further improve the reform of the tax distribution system and increase the proportion of the provincial government's own income. It is necessary to clarify the financial and administrative power of governments at all levels, adjust the expenditure structure, transfer and perfect the transfer payment mechanism and gradually reduce the central transfer payment, rationally deepen the tax system reform, and promote the stability of local finance.
【作者单位】：武汉大学经济与管理学院;
【分类号】：F812.7

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