我国地方财政空间竞争的实证研究

发布时间：2018-05-02 19:27

本文选题：地方财政竞争 + Malmquist指数　；参考：《首都经济贸易大学》2014年硕士论文

【摘要】：地方财政是国家财政收支的重要组成部分，而地方政府间的财政竞争现象广泛存在于世界各国。在中国经济结构转型的大背景下，地方政府间财政竞争在中国经济崛起和转型过程中扮演着重要角色，对地方财政竞争进行研究分析，为解释当前中国问题提供一个新的视角。同时，提高地方政府的财政效率，对提高地方资源配置效率，提升地方政府治理水平有着重要的理论和现实意义。本文首先对我国地方财政的经济效率进行了评价，通过投入产出的分析思路对地方政府的财政效率，尤其是财政支出效率采用了数据包络法（DEA）进行了分析，并构建Malmquist指数测算了我国211个地级市的财政效率。同时，由于目前现有文献仍集中在地方政府之间的竞争，而未对地方政府之间的财政竞争形成系统完整的认识，因此基于上述对地方财政效率的评价，计算相关指标并得出结论：地方政府间的财政支出（税收）竞争确实存在。随后本文通过建立空间Durbin模型对各地方财政收支的空间竞争模式进行分析后，得出结论：无论是财政支出竞争、财政收入竞争还是财政支出结构竞争，各地方政府均存在相互模仿和趋同的政策策略特征，这反映在空间滞后因变量系数均显著为正。同时本文对反映地区经济社会特征的重要解释变量对于地区间财政竞争的关系和影响进行了深入分析。本文的创新之处主要有：第一、从研究视角看，本文在当前我国经济转型背景下，选择地方财政竞争作为研究视角，同时运用了规范分析和空间数量分析的方式分析了地方财政竞争。第二、运用数据包络分析的方法，构建Malmquist指数测算了我国211个地级市的财政效率，同时对各地区的财政效率趋势进行分析，并提出相关政策建议；第三、依据空间相关性指标，建立空间Durbin模型，，从固定效应的角度分析影响地方政府财政竞争的因素，具体分析了地方政府间财政支出竞争的社会经济效应。本文的不足之处主要有：第一、对于众多影响财政效率的外生因素没有进行完整分析，指标存在遗漏的地方；第二，研究地方财政竞争所选取的指标，从横向看其成果并不一定完全归功于地方财政政策，也可能受到其他经济因素的共同影响，从纵向看，财政政策的时滞效应也没有考虑到。
[Abstract]:Local finance is an important part of national fiscal revenue and expenditure, and the phenomenon of financial competition among local governments exists widely all over the world. Under the background of China's economic structural transformation, financial competition among local governments plays an important role in the process of China's economic rise and transformation. The research and analysis of local financial competition provide a new perspective for explaining the current problems in China. At the same time, improving the financial efficiency of local government has important theoretical and practical significance to improve the efficiency of local resource allocation and the level of local government governance. This paper first evaluates the economic efficiency of local finance in China, and analyzes the financial efficiency of local government, especially the efficiency of fiscal expenditure by using data envelopment method (DEAA) through the input-output analysis. And construct Malmquist index to calculate the financial efficiency of 211 prefectural cities in China. At the same time, because the current literature is still concentrated on the competition between local governments, but not on the financial competition between local governments to form a systematic and complete understanding, so based on the above evaluation of local financial efficiency, Calculate the relevant indicators and conclude that local government fiscal expenditure (tax) competition does exist. Then this paper analyzes the spatial competition model of local fiscal revenue and expenditure by establishing spatial Durbin model, and draws a conclusion: whether it is fiscal expenditure competition, fiscal revenue competition or fiscal expenditure structure competition. All the local governments have the characteristics of mutual imitation and convergence, which is reflected in the fact that the coefficients of the spatial lag dependent variables are significantly positive. At the same time, this paper makes a deep analysis of the relationship and influence of the important explanatory variables reflecting the regional economic and social characteristics on the financial competition among regions. The main innovations of this paper are as follows: first, from the perspective of research, this paper chooses the local financial competition as the research perspective under the background of the current economic transformation in China. At the same time, it analyzes the local financial competition by means of normative analysis and spatial quantitative analysis. Secondly, using the method of data envelopment analysis, this paper constructs Malmquist index to measure the financial efficiency of 211 prefecture-level cities in China, and analyzes the trend of fiscal efficiency in various regions, and puts forward some relevant policy recommendations. Thirdly, according to the spatial correlation index, the paper analyzes the financial efficiency of 211 prefecture-level cities in China. The spatial Durbin model is established to analyze the factors that affect the financial competition of local governments from the angle of fixed effect, and the social and economic effects of fiscal expenditure competition among local governments are analyzed in detail. The main shortcomings of this paper are as follows: first, there is not a complete analysis of many exogenous factors that affect the financial efficiency, and the indicators are missing; second, the study of the local financial competition selected indicators, From the horizontal point of view, the results are not necessarily attributed to the local fiscal policy, but may also be affected by other economic factors. From a vertical point of view, the delay effect of fiscal policy has not been taken into account.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.7

【引证文献】