我国丝绸之路经济带地区财政汲取能力分析——基于DEA模型的Malmquist指数方法

发布时间：2018-06-01 12:03

本文选题：丝绸之路经济带 + 财政汲取能力　；参考：《会计之友》2015年24期

【摘要】：共建丝绸之路经济带有利于推进我国西部开发战略,促进西部地区的大开放,提高经济发展水平,进而提升其财政汲取能力。文章以2007—2013年我国西部9个省(直辖市、自治区)的面板数据为基础,采用基于DEA模型的Malmquist指数方法定量测算和分解了该地区的财政汲取效率。结果表明,2007—2013年我国西部9个省(直辖市、自治区)的财政汲取效率年均上升2.8%,技术变化指数年均上升4.9%,而综合技术效率指数年均下降1.9%;财政汲取效率的提升主要源于经济总量的大幅增加,而综合技术效率下降则说明该地区的财政汲取主观努力程度不高,一方面受对于中央转移支付严重依赖性的影响,另一方面是由于税收征管资源的配置不合理所致。因此,今后中央在加大对该地区的转移支付力度的同时,应加大对该地区的政策支持力度,不断推进该地区的开放程度,共建丝绸之路经济带,促进西部地区的大开放、大发展,培养新的经济增长极。
[Abstract]:The establishment of the Silk Road Economic Belt is conducive to promoting the strategy of western development, promoting the opening up of the western region, raising the level of economic development, and then enhancing its ability to absorb finance. Based on the panel data of nine provinces (municipalities and autonomous regions) in the west of China from 2007 to 2013, the paper uses the Malmquist index method based on DEA model to quantitatively calculate and decompose the financial absorption efficiency of this region. The results show that 9 provinces (municipalities directly under the Central Government) in the west of China from 2007 to 2013, The fiscal absorption efficiency of the autonomous region has increased by 2.8% annually, the technological change index has increased by 4.9% a year, and the comprehensive technical efficiency index has decreased by 1.9% a year; the improvement of the fiscal absorption efficiency is mainly due to the substantial increase in the total economic output. The decline of comprehensive technical efficiency shows that the degree of subjective effort of fiscal absorption in this region is not high. On the one hand, it is affected by the heavy dependence on the central transfer payment, on the other hand, it is caused by the unreasonable allocation of tax collection and administration resources. Therefore, in the future, while increasing the transfer payment to the region, the central authorities should increase their policy support to the region, continuously promote the opening up of the region, jointly build the Silk Road economic belt, and promote the opening up of the western region. Big development, cultivate new economic growth pole.
【作者单位】：西北师范大学经济学院;
【分类号】：F812.45

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