广西市级政府间财政科技支出竞争研究

发布时间：2019-03-17 07:47

【摘要】：财政竞争现象不管是在国外还是国内都是普遍存在的一种现象，而财政竞争又分为财政收入竞争和财政支出竞争。在我国，1994年分税制改革之前，我国政府间的财政竞争主要表现为收入竞争，而分税制改革之后，地方政府转变为某种意义上的经济主体，具有独立的事权，而财政竞争也表现为收入竞争和支出竞争并存且支出竞争逐渐代替收入竞争的局面。在财政支出中，科技支出是重要的组成部分，并且科技的发展对于区域发展来说起着至关重要的作用，，所以本文针对财政科技支出竞争来展开研究。本文首先通过运用文献分析法将政府间财政科技支出的理论进行梳理，并掌握了前人的研究情况；其次就广西区的财政科技支出竞争方式、竞争资源的地缘分布以及广西区14个市级政府间的财政科技支出状况进行了具体的分析，指出了不同城市间存在着不同的竞争优势；再次运用统计分析方法和EViews统计软件对广西财政科技支出数据进行实证分析，得出广西区市级政府间财政科技支出确实存在着竞争现象的结论，并且不同城市间的竞争敏感度也不尽相同；同时，对于广西区市级政府间财政科技竞争也存在着一些问题，比如广西相当多市级科技主管部门对财政科技支出竞争重视不够，广西财政科技支出竞争的制度设计有待于进一步完善，财政科技支出竞争资源基础不同导致科技拨款过于地域集中，致使地区间产业趋同或重复建设，地方政府过分重视资源竞争，从而忽略了制度建设。最后针对政府间财政支出竞争存在的上述问题提出了政策建议。
[Abstract]:Financial competition is a common phenomenon both at home and abroad, and financial competition is divided into fiscal revenue competition and fiscal expenditure competition. In our country, before the tax-sharing reform in 1994, the financial competition among governments was mainly manifested as income competition, and after the tax-sharing reform, the local government turned into an economic main body in a certain sense, and had the independent power of affairs. And the financial competition also shows that the income competition and the expenditure competition coexist and the expenditure competition gradually replaces the income competition. In fiscal expenditure, science and technology expenditure is an important part, and the development of science and technology plays a vital role in regional development, so this paper focuses on the competition of fiscal expenditure on science and technology. This paper firstly combs the theory of inter-government expenditure on science and technology by using the method of literature analysis, and grasps the research situation of predecessors. Secondly, the paper analyzes the competition mode of fiscal science and technology expenditure in Guangxi, the geographical distribution of competitive resources and the expenditure of fiscal science and technology among 14 municipal governments in Guangxi, and points out that there are different competitive advantages among different cities. Thirdly, using the statistical analysis method and EViews statistical software to carry on the empirical analysis to the Guangxi financial science and technology expenditure data, and draw the conclusion that the inter-governmental fiscal scientific and technological expenditure in Guangxi district really has the competition phenomenon. And the sensitivity of competition among different cities is not the same. At the same time, there are also some problems in the competition of fiscal science and technology among the municipal governments in Guangxi. For example, quite a number of municipal science and technology authorities in Guangxi have not paid enough attention to the competition of fiscal and technological expenditure. The system design of Guangxi financial science and technology expenditure competition needs to be further improved. The different resource base of fiscal science and technology expenditure competition leads to the excessive concentration of scientific and technological funds, which leads to the convergence or repeated construction of inter-regional industries. The local government pays too much attention to the competition of resources, thus neglecting the system construction. Finally, some policy suggestions are put forward to solve the above problems in the competition of inter-governmental fiscal expenditure.
【学位授予单位】：广西民族大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45

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