我国财政分权体制与产业结构优化升级关系研究

发布时间：2018-05-06 13:11

本文选题：财政分权 + 产业结构　；参考：《厦门大学》2014年硕士论文

【摘要】：1978年,我国开始了以市场为导向的经济体制改革,宏观经济持续着高速的发展态势。多种因素共同作用了这种高速发展的趋势,而财政分权改革作为由计划经济体制向市场经济体制转轨过程中的一个重要方面,逐渐被众多学者所关注。时至今日,对财政分权的经济增长效应的研究逐渐趋于成熟,加之我国目前正处于产业结构战略性调整的关键时期,财政分权对产业结构的影响受到了越来越多的关注。本文构建了一个较为全面的财政分权对产业结构的影响机制,不但考察了财政分权对产业结构的直接效应,同时分析了财政分权对产业结构的间接传导机制。其一,本文考察了财政分权对产业结构的直接影响。以分税制改革为时点,对分税制前后的样本期进行回归分析。研究发现,在分税制改革以前,财政分权对产业结构的优化升级起着显著的阻碍作用,而分税制改革以后,财政分权显著地促进了产业结构的优化升级。其二,本文考察了财政分权对产业结构的间接传导机制。本文研究了财政分权通过城市化、外商直接投资、对外贸易和基础建设投资四条传导机制对产业结构的影响。研究发现：第一,财政分权通过城市化、外商直接投资、对外贸易等途径促进了产业结构的优化升级,而通过基础建设投资阻碍了产业结构的优化。第二,财政分权对产业结构的间接效应相对于直接效应对总效应的贡献更大,这说明了财政分权主要是通过间接传导机制对产业结构发挥作用的。第三,财政分权通过基础建设投资对产业结构影响的间接效应相对于其他效应占总效应比重最大,这在一定程度上解释了为什么财政分权对产业结构的优化升级总体呈现较小的促进作用。
[Abstract]:In 1978, China began to reform the market oriented economic system, and the macro economy continued to develop rapidly. Many factors jointly played an important role in the rapid development, and the fiscal decentralization reform, as an important aspect of the transition from planned economy to the market economy system, has gradually been paid attention to by many scholars. Today, the study of the economic growth effect of fiscal decentralization is gradually becoming mature. In addition, our country is at the key period of the strategic adjustment of the industrial structure. The impact of fiscal decentralization on industrial structure has attracted more and more attention.
This paper constructs a more comprehensive mechanism for the impact of fiscal decentralization on industrial structure. It not only examines the direct effect of fiscal decentralization on industrial structure, but also analyzes the indirect transmission mechanism of fiscal decentralization to industrial structure.
First, this paper examines the direct impact of fiscal decentralization on the industrial structure. With the reform of the tax system as a point of time, the regression analysis of the sample period before and after the tax sharing system has been carried out. It is found that before the reform of the tax system, fiscal decentralization has played a significant obstacle to the optimization and upgrading of the industrial structure, and the fiscal decentralization is significantly promoted after the reform of the tax system. The optimization and upgrading of the industrial structure has been entered.
Secondly, this paper examines the indirect transmission mechanism of fiscal decentralization on industrial structure. This paper studies the impact of four transmission mechanisms of fiscal decentralization through urbanization, foreign direct investment, foreign trade and infrastructure investment on industrial structure. First, fiscal decentralization through urbanization, foreign direct investment, foreign trade and other channels. It has promoted the optimization and upgrading of the industrial structure, and the investment in the infrastructure has hindered the optimization of the industrial structure. Second, the indirect effect of fiscal decentralization on the industrial structure is greater than the direct effect on the total effect. This shows that fiscal decentralization mainly plays a role in the industrial structure by indirect transmitter system. Third, fiscal division. The indirect effect of the investment on the industrial structure through the investment in the infrastructure is the largest of the total effect relative to the other effects. To a certain extent, it explains why the fiscal decentralization has a minor role in promoting the optimization and upgrading of the industrial structure.

【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2;F121.3

【参考文献】