财政分权对区域经济增长差异的影响研究

发布时间：2018-07-06 13:30

本文选题：财政分权 + 财政支出　；参考：《吉林大学》2017年硕士论文

【摘要】：改革开放以来,我国中央地方财政关系进行了多次调整,财政分权制度经过了几十年的实践逐步完善。但是分税制改革不彻底情况,很大程度上造成了区域间财政收支不均等,财权事权不统一,地方财政收支缺口不断扩大等问题。区域财政资金的分配格局直接关系到各区域间资本积累水平。在原有区位条件、资源禀赋存在差异的基础上,不同的资本积累水平使得东、中、西部区域省份在固定资产投资增长率、产城镇化发展水平、土地财政依赖程度、对外开放程度等方面存在明显差异,并最终导致区域经济的增长差异。本文在研究财政分权时,从财权(财政收入水平)和事权(财政支出水平)两个角度着眼。文中首先回顾了国内外关于财政分权即“财政联邦主义”的经典理论,随后归纳出建国以来我国财政分权制度的演变过程,各省份、区域财政收支规模结构的变化以及1987年来中国区域经济增长差异。以1987年到2015年各省人均GDP增长率为被解释变量,采用两个指标来测度财政分权水平,综合考虑财政收入分权、财政支出分权、平均税率、固定投资增长率、城镇化率等因素对经济增长的影响。利用面板数据来分析不同测度标准下财政分权与区域经济增长差异之间的关系。又分1987年到1993年、1994年到2015年两个阶段考察不同财政分权体系对区域经济增长的影响。接着对全国东、中、西三大区域财政分权程度与经济增长的关系进行研究,分析财政分权对区域经济增长的影响。最后基于以上研究,从完善财政分权体制、规范政府职能、精简行政费用支出、深化转移支付制度改革、深化财税制度改革等方面,提出如何完善现有分权制度,减少区域间经济差异的合理政策建议。
[Abstract]:Since the reform and opening up, China's central and local financial relations have been adjusted many times, fiscal decentralization system has been gradually improved after decades of practice. However, the reform of the tax distribution system is not complete, which to a great extent has resulted in the imbalance of regional financial revenue and expenditure, the disunity of financial power and power, and the widening gap of local fiscal revenue and expenditure. The distribution pattern of regional financial funds is directly related to the level of capital accumulation among regions. On the basis of the differences in the original location conditions and resource endowments, different levels of capital accumulation make the provinces in the east, middle and western regions increase the rate of investment in fixed assets, the development level of production and urbanization, the degree of land financial dependence, There are obvious differences in the degree of opening to the outside world, and eventually lead to regional economic growth differences. This paper focuses on fiscal power (fiscal revenue level) and administrative power (fiscal expenditure level) in the study of fiscal decentralization. This paper first reviews the classical theories of fiscal decentralization, that is, fiscal federalism, at home and abroad, and then sums up the evolution process of fiscal decentralization system in China since the founding of the people's Republic of China. The change of scale structure of regional fiscal revenue and expenditure and the difference of regional economic growth since 1987. Taking the per capita GDP growth rate of each province from 1987 to 2015 as the explanatory variable, this paper uses two indicators to measure the level of fiscal decentralization, including fiscal revenue decentralization, fiscal expenditure decentralization, average tax rate and fixed investment growth rate. The influence of urbanization rate and other factors on economic growth. Using panel data to analyze the relationship between fiscal decentralization and regional economic growth under different measurement standards. From 1987 to 1993 and from 1994 to 2015, this paper examines the influence of different fiscal decentralization systems on regional economic growth. Then the relationship between the degree of fiscal decentralization and economic growth in the east, middle and west of China is studied, and the influence of fiscal decentralization on regional economic growth is analyzed. Finally, based on the above research, from the aspects of perfecting the fiscal decentralization system, standardizing the government functions, streamlining the expenditure of administrative expenses, deepening the reform of the transfer payment system, deepening the reform of the fiscal and taxation system, the author puts forward how to improve the existing decentralization system. Reasonable policy recommendations for reducing regional economic disparities.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.2;F127

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