新疆地方政府财政支出绩效及影响因素研究

发布时间：2018-05-13 02:15

本文选题：财政支出绩效 + DEA　；参考：《新疆财经大学》2014年硕士论文

【摘要】：思路决定出路，十八届三中全会描绘出新的改革路径，建立现代财政制度，提高效率，建立事权和支出相适应的财政制度。分税制以来，地方政府的税源减少，中央的财政收入逐年上升，但是地方政府履行的职能纷繁复杂，在财力有限的情况下，提高财政支出效率是进一步推进财政治理体系和治理能力现代化的重要路径。由于我国幅员辽阔，人文、自然、经济等方面参差不齐，为实现公共服务均等化，国家加大对西部边远地区的转移支付，对口援藏、援疆等措施已取得成效，但是财政资金的投放绩效如何呢？这是摆在当前的现实问题，本文以新疆为例着重研究新疆地方政府的财政支出绩效。1994年以来，新疆财政支出以年均高于25%的速度高速增长，2012年新疆地方财政支出占GDP的比重达40%，为何在财政支出增量和总量都陡增的背景下，新疆地方政府的公共服务水平仍旧不高？究其原因是什么呢？这是否与新疆地方政府的财政支出效率有关？财政支出水平对周边地区财政绩效的影响如何？财政自给和转移支出是否存在较强的空间外溢性？结合新疆区情，找到影响新疆财政支出绩效的因素。研究新疆财政支出绩效问题，对于了解民族地区财政支出具有启示作用，对加快新疆财政支出结构的转型和优化、贯彻十八届三中全会精神、提高自治区政府财政支出效率、建立以服务性为主体的公共财政支出体系、实现新疆的跨越式发展和长治久安具有重要意义。新疆在纵向和横向转移支付的支持下，无论从专项转移支出还是一般转移支出，财政资金获得多方面“输血”，然而自身的“造血”能力如何呢？本文将试图探求新疆15个地方政府财政资金的支出绩效及影响因素。在遵从经济、效率、效益（3E）的标准下，文章选取2003-2012年新疆15个地州的面板数据，从经济、社会、生态环境三个一级指标和15个二级指标来构建新疆财政支出绩效评价的指标体系，根据新疆自身的区情并结合自然、经济等特征，将新疆分为南疆、北疆、东疆三大地区来深入探讨新疆财政支出绩效的问题。首先，运用新疆地方政府财政支出的现状及结构，建立科学的指标体系，运用DEA-Malmquist指数从动态角度来测算新疆15个地州2003-2012年财政支出效率；其次，结合新疆地理和经济状况，分别从地理权重和经济权重两个方面分析财政自给支出和接收转移支出对财政支出绩效的空间外溢性；最后，利用上述所求出的效率值作为因变量，，选取影响财政支出绩效的9个重要指标作为自变量，并结合数据的特点，选取TOBIT面板模型，分析影响新疆地方政府财政支出绩效的因素。研究表明：新疆15个地州的财政支出绩效并不高，财政支出绩效具有一定的提升空间，技术效率对南、北、东疆的影响具有一定差异；财政支出效率具有空间上的外溢性，总体来看转移支付对新疆财政支出效率具有较大的正向外溢性，且外溢性显著；基础设施建设和城市化是提升未来新疆财政支出效率的重要支柱，且这种影响具有滞后性。
[Abstract]:This paper focuses on the fiscal expenditure performance of Xinjiang local government . In the light of the fact that the fiscal expenditure of Xinjiang is higher than 25 % in 2012 , the local government ' s fiscal expenditure has been increased year by year .

Based on the characteristics of economy , efficiency and benefit ( 3E ) , this paper tries to find out the indicator system of financial expenditure performance in Xinjiang from 2003 to 2012 . Based on the characteristics of economy , efficiency and benefit ( 3E ) , this paper divides Xinjiang into three primary indexes of Xinjiang , North Xinjiang and East Xinjiang to explore the performance of Xinjiang ' s financial expenditure . First , the paper uses the present situation and structure of Xinjiang local government financial expenditure to establish scientific index system , and calculates the financial expenditure efficiency of 15 regional states in Xinjiang from the dynamic angle with DEA - Malmquist index .
Secondly , based on the geographical and economic situation of Xinjiang , the spatial spillover of fiscal self - administration expenditure and receiving transfer expenditure on financial expenditure performance is analyzed from two aspects : geographical weight and economic weight , respectively .
Finally , using the above - mentioned efficiency value as the dependent variable , the nine important indexes which affect the performance of fiscal expenditure are selected as arguments , and the factors influencing the performance of local government financial expenditure in Xinjiang are analyzed . The research shows that the financial expenditure performance of 15 prefectures in Xinjiang is not high , and the performance of financial expenditure has certain promotion space , and the technical efficiency has certain difference to the influence of the south , north and east Xinjiang ;
The efficiency of fiscal expenditure has more spillover in space , and overall , the transfer payment has greater positive spillover to the efficiency of Xinjiang ' s financial expenditure , and its spillover is remarkable ;
Infrastructure construction and urbanization is an important pillar to improve the future of Xinjiang ' s financial expenditure , and this effect has a hysteresis .

【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

【参考文献】