中国公共预算约束软化的体制成因:理论分析与实证检验

发布时间：2018-04-09 03:40

本文选题：公共预算约束　切入点：税制　出处：《财经理论与实践》2017年01期

【摘要】：科学和民主的预算管理制度建立前,税制和分税制对政府预算约束有重要作用。中国税制和分税制缺乏内生约束机制,地方政府有空间和激励突破预算框架参与过度财政竞争,使公共预算约束软化。根据公共预算软约束的估计和面板probit模型,1994年的税制和分税制改革整体硬化了全国预算收入约束,但导致东部的预算收入约束软化,且未改善预算支出约束。现行税制和分税制下,不规范的税收优惠政策、投资扩张冲动和专项转移支出依赖是导致公共预算约束软化的重要机制。
[Abstract]:Before the establishment of scientific and democratic budget management system, tax system and tax distribution system play an important role in government budget restraint.China's tax system and tax distribution system lack of endogenous restraint mechanism, local governments have the space and incentives to break through the budget framework to participate in excessive financial competition, so that the public budget constraints soften.According to the estimation of soft constraint of public budget and the panel probit model, the reform of tax system and tax distribution system in 1994 hardened the whole national budget revenue constraint, but resulted in the softening of budget revenue constraint in the east and did not improve the budget expenditure constraint.Under the current tax system and the tax distribution system, the non-standard tax preferential policy, the investment expansion impulse and the special transfer expenditure dependence are the important mechanism which causes the public budget restraint to soften.
【作者单位】：湖南商学院财政金融学院;云南财经大学国际工商学院;浙江财经大学财政税务学院;
【基金】：教育部人文社会科学研究青年基金(16YJC790132)
【分类号】：F812.42;F812.3

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