中央财政转移支付对省级政府财政努力的影响研究

发布时间：2018-04-06 20:10

本文选题：中央财政转移支付　切入点：省级政府　出处：《西北大学》2017年硕士论文

【摘要】：2009年起我国对财政转移支付进行了调整,财政转移支付进一步规范化,规模也逐渐扩大,对地方财政产生了深远的影响。部分经济学家认为财政转移支付制度应该在实现区域间地方政府财政均等化的基础上,对地方财政努力形成正向激励作用。本文在2009年财政转移支付调整的前提下,以财政转移支付以及财政努力相关理论为基础,依据2009-2014年我国30个省级地区的财政相关数据测算出各地区的财政努力程度,利用各地区的财政转移支付数据和财政努力度数据,建立计量模型分析中央财政转移支付对省级政府财政努力的影响。通过比较实证分析结果,系统GMM分析方法的效果最为显著,实证分析得出的结论是2009年以来我国中央财政转移支付对省级政府财政努力形成了一定程度上的负向抑制作用,但当年财政努力度与财政努力滞后项有很大的关系,财政努力具有很强的路径惯性。实证结果说明进一步完善财政转移支付制度,有利于促进地方财政发展,因此应在正确处理中央与地方的财政关系的基础上,进一步完善财政转移支付制度,在制度设计中更加注重财政激励因素,对地方政府财政努力形成显著的激励,以促进基本公共服务均等化。文章的创新点在于:选择2009年财政转移支付调整之后的数据来研究中央财政转移支付对省级政府财政努力的影响,并且在实证分析之前先构建了一个理论模型,实证模型变量的选择上更全面。这些创新点使实证分析更准确,得出的结论的现实意义更强。
[Abstract]:Since 2009, the financial transfer payment has been adjusted in China, and the financial transfer payment has been further standardized, and the scale has gradually expanded, which has had a profound impact on local finance.Some economists believe that the fiscal transfer payment system should play a positive role in encouraging the local financial efforts on the basis of realizing the fiscal equalization of local governments in different regions.On the premise of fiscal transfer payment adjustment in 2009, based on fiscal transfer payment and relevant theory of fiscal effort, this paper calculates the degree of financial effort of each region according to the fiscal data of 30 provincial regions in China from 2009 to 2014.Based on the financial transfer payment data and the financial effort data of various regions, a measurement model is established to analyze the impact of the central fiscal transfer payment on the financial efforts of provincial governments.By comparing the results of empirical analysis, the system GMM analysis method is the most effective. The conclusion of the empirical analysis is that the central financial transfer payment has a negative effect on the provincial government financial efforts since 2009.But there is a great relationship between the degree of financial effort and the lag of financial effort, and the financial effort has strong path inertia.The empirical results show that the further improvement of the fiscal transfer payment system is conducive to promoting the development of local finance, so we should further improve the fiscal transfer payment system on the basis of correctly handling the financial relationship between the central and local governments.In order to promote the equalization of basic public services, more attention is paid to the fiscal incentive factors in the system design.The innovation of this paper lies in: select the data after fiscal transfer payment adjustment in 2009 to study the impact of central fiscal transfer payment on provincial government financial efforts, and build a theoretical model before empirical analysis.The selection of empirical model variables is more comprehensive.These innovations make the empirical analysis more accurate, and the practical significance of the conclusions is stronger.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.2

【相似文献】