地方政府竞争、财政压力与地方预算编制科学性——基于省级面板数据的分析

发布时间：2018-03-09 00:37

本文选题：地方政府竞争　切入点：财政压力　出处：《当代财经》2017年05期 　论文类型：期刊论文

【摘要】：预算编制科学性是现代预算制度的核心要求。利用1997—2014年中国省级面板数据,研究了地方政府竞争、财政压力与地方预算编制科学性之间的关系。地方政府间财政竞争不利于税收增长,两者间呈负相关关系;财政竞争使地方政府承受沉重财政压力,预算执行过程中地方政府可能利用土地垄断供给者的身份去追求财政超收并调整年初预算,预算年度内的财政压力与预决算偏离之间呈负相关关系;跨越预算年度的财政支出增长压力不涉及年度预算调整,两者间呈正相关关系。因此,需要清理规范区域性税收优惠政策,积极优化财政支出结构,加强人大预算监督职能。
[Abstract]:Scientific budgeting is the core requirement of modern budget system. Using the provincial panel data from 1997 to 2014, this paper studies the competition of local governments. The relationship between the financial pressure and the scientificalness of the local budget preparation. The financial competition among the local governments is not conducive to the increase of tax revenue, but there is a negative correlation between the two, and the financial competition causes the local governments to bear the heavy financial pressure. In the process of budget implementation, the local government may use the status of land monopoly supplier to pursue fiscal overcollection and adjust the budget at the beginning of the year, and there is a negative correlation between the financial pressure in the budget year and the deviation from the budget. The pressure of increasing fiscal expenditure beyond budget year does not involve annual budget adjustment, but there is a positive correlation between the two. Therefore, it is necessary to clean up and standardize regional tax preferential policies, actively optimize the structure of fiscal expenditure, and strengthen the budget supervision function of the NPC.
【作者单位】：河南财经政法大学财政税务学院;
【基金】：国家社会科学基金项目“财政分权下的地方政府投资绩效问题研究”(12BJY132) 广州市哲学社会科学“十二五”规划项目“潜在财力标准下公共物品供给的边际可及性研究”(15G101)
【分类号】：F812.3

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