财政分权对地方政府支出行为的影响研究

发布时间：2018-04-15 16:56

本文选题：分税制 + 财政分权　；参考：《安徽工业大学》2014年硕士论文

【摘要】：1994年我国开始进行分税制改革,标志着财政分权制度正式施行,这意味着财权与事权在一定程度上相分离了。地方政府随之拥有了一定的税收自主权,这就使得地方政府在发展本地经济事务的过程中投入了更多的热情与动力,使地方政府的财政支出能更好地满足本地居民的实际需要,从而达到地方财政支出效益最大化的目标。本文在论述国内外财政分权理论和地方政府支出行为理论的基础上,加之1994年至2012年的地方政府财政支出的相关数据,详细分析了我国财政分权的现状和财政分权之后地方政府财政支出行为的变化,并通过实证检验了财政分权对于地方财政支出结构和支出规模的影响。最后本文根据实证得到的结果并结合我国的现实国情,对如何进行合理分权以及如何规范地方政府支出行为来提高财政支出效益提出对策和建议。
[Abstract]:In 1994, China began to reform the tax distribution system, which marks the formal implementation of the fiscal decentralization system, which means that the financial power and the administrative power are separated to a certain extent.As a result, the local government has certain tax autonomy, which makes the local government invest more enthusiasm and motivation in the process of developing local economic affairs, so that the local government's fiscal expenditure can better meet the actual needs of the local residents.In order to achieve the goal of maximizing the benefit of local financial expenditure.Based on the theory of fiscal decentralization at home and abroad and the behavior theory of local government expenditure, this paper also discusses the relevant data of fiscal expenditure of local government from 1994 to 2012.This paper analyzes in detail the current situation of fiscal decentralization in China and the changes of fiscal expenditure behavior of local governments after fiscal decentralization, and tests the effect of fiscal decentralization on the structure and scale of local fiscal expenditure.Finally, based on the empirical results and the actual situation of our country, this paper puts forward some countermeasures and suggestions on how to carry out rational decentralization and how to standardize the behavior of local government expenditure in order to improve the efficiency of fiscal expenditure.
【学位授予单位】：安徽工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2;D625

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