中国地方政府财政民生支出效率研究

发布时间：2018-03-30 01:00

本文选题：地方政府　切入点：财政民生支出　出处：《湖南师范大学》2016年硕士论文

【摘要】：财政民生概念的提出标志着我国从以经济建设为中心开始向以经济与民生双重保障发展的方式转变。地方政府财政民生支出既是实现国家公共财政民生政策的重要工具,同时又是缩小地区间发展差距的主要手段。财政体制改革以来,我国各级政府财政民生支出规模在逐年增大,各地区的财政民生支出资金配置效率表现存在着较大的差异性,财政民生支出效率的非充分性问题已经成为我国地方政府必须面对的事实问题。借鉴发达国家的财政民生制度特点以及财政民生支出状况来分析我国地方政府财政民生支出效率及其影响因素具有十分重要的意义,它有助于政府民生服务职能的转变,有利于我国整体或区域公共福利政策的制定,以提高我国政府财政民生支出的效率水平。本文在借鉴国外发达国家的财政民生制度特点及支出状况的基础上,重点对我国不同地区地方政府财政民生支出效率值及其外部影响因素对效率水平的影响程度进行实证分析,在具体的实证研究过程中,首先对我国当前的财政民生支出现状及其变化趋势进行分析,将我国财政民支出结构及支出状况与美国、日本进行对比,然后根据相关文献所选指标及财政部对财政民生支出给出的定义构建相应的投入产出指标体系,以2008年至2013年为考察期,以全国31个省份及地区为研究对象,以统计局统计出的地方政府财政民生投入产出数据为样本,基于可变规模报酬产出导向的角度选用DEA非参数分析法中的BCC模型对我国31个省份及地区地方政府、东中西三大区域、全国整体的财政民生支出的综合技术效率、纯技术效率、规模效率等三种效率值进行评估测算,并进一步分析财政民生支出效率的地区差异性及其变化的原因。研究结果表明:(1)从地方政府之间的角度来看,反映我国地方政府财政民生支出资金配置水平的综合技术效率在不同地区表现出不同水平,有些省份及地区政府财政民生支出综合技术效率水平已经处于完全有效水平,有些地区则呈现不同程度的不充分效率水平。在考察期内,除了浙江、福建、宁夏的效率得分都为1外,其他省份或地区政府财政民生支出资金配置的综合效率都存在不充分的情况,但是其总体效率较高,许多省份的综合效率值在0.9以上。(2)从东中西三大区域来看,东部地区政府财政民生支出的综合技术效率以及纯技术效率水平都稍高于西部地区,而规模效率水平在东、中部地区基本处于持平状态。(3)从我国总体来看,在考察期内规模效率相对另外两种效率更接近效率前沿面,而纯技术效率值相对低一些。通过对三种效率值之间的关系(综合技术效率=纯技术效率*规模效率)进行分解,反映各地方政府财政民生支出是否在最合适生产规模下生产的规模效率值要好于反映财政民生支出资金配置中相关制度运行效率的纯技术效率值,因此,各地方政府财政民生支出综合技术效率水平不充分有效很大程度是由于财政民生支出资金配置中相关制度运行效率的纯技术效率值的相对偏低所引起。(4)从所属规模报酬阶段来看,我国大部分省份的财政民生支出规模处于不合理阶段。除了浙江、福建、宁夏省份财政民生支出规模处于最优规模外,其他省份财政民生支出结构均需要调整以提高其效率。(5)从影响效率水平的外部因素的Tobit回归结果来看,财政分权度、人均地区生产总值、城市居民恩格尔系数与地方政府财政民生支出效率水平呈现显著负相关关系,对外贸易依存度、人口密度、城市化水平以及教育水平与地方财政民生支出效率水平呈现出正相关关系。东部地区的地区性特征对政府财政民生支出有显著的促进作用。(6)结合全文来看,本文从内部效应的分解(分解三种效率值之间的关系)和外部因素(财政分权度、居民恩格尔系数、GDP、对外贸易依存度、人口密度、城市化水平等因素对我国财政民生支出效率的影响)两个角度解释了2008-2013年全国31个省份及地区地方政府财政民生支出效率水平变化的原因。研究表明,我国地方政府财政民生支出综合技术效率水平不仅受内部的纯技术效率水平和规模效率水平的影响,还受财政分权度、GDP、城市化水平等外部因素的影响。因此,本文将从内部和外部两个方面有针对性的提出提高我国地方政府财政民生支出效率水平的相关建议,包括健全我国公共财政民生体系,健全地方政府财政民生支出效率提升所需的体制机制,因地制宜提高财政民生支出效率水平,努力缩小地方政府财政民生支出效率的差异性,优化财政民生支出内部结构,合理界定中央与地方政府各自的财政民生事权与支出责任,确保经济建设与财政建设同时发展以及健全政府效绩政策等等。
[Abstract]:The people's livelihood finance conception marks our country from taking economic construction as the center began to the development of economy and people's livelihood double protection mode. The local government financial expenditure of people's livelihood is an important tool of national public finance policies on people's livelihood, but also is the main means to narrow the gap in development between regions. Since the reform of the financial system, the scale of China's all levels of government financial expenditure of people's livelihood in the financial expenditure of people's livelihood is increasing year by year, the efficiency of capital allocation performance in each area there is a larger difference, non sufficiency of the financial expenditure of people's livelihood efficiency has become a reality problem of China's local government must face. In some developed countries financial livelihood system and financial expenditure of people's livelihood situation to analyze the factors I local government financial expenditure of people's livelihood efficiency and its effect is very important, it helps the government's service function The change, conducive to the development of China's overall or regional public welfare policies, in order to improve the efficiency of China's government financial expenditure of people's livelihood. Based on the reference of developed countries financial livelihood system characteristics and the status of income, the degree of impact on the efficiency level of empirical analysis of the factors and external influences on China's key value different areas of local government fiscal expenditure efficiency in the people's livelihood, specific empirical study, the first of China's current financial expenditure of people's livelihood status quo and trend analysis of China's fiscal expenditure structure will be people and expenditures were compared with the United States, Japan, and then according to relevant literature selected indicators and the Ministry of finance of finance the people's livelihood expenditure defined to construct input-output indexes corresponding to 2008 to 2013, for the period of study, in 31 provinces and regions as the research object, based on statistics Bureau of statistics of the local government's input and output data as the sample, the variable returns to scale output oriented point selection based on the DEA non parameter analysis method in BCC model of local government in 31 provinces and regions in China, the three regions, the overall fiscal expenditure's comprehensive technical efficiency, pure technical efficiency and the scale efficiency of the three efficiency values to evaluate regional differences, reasons and changes and further analysis of financial expenditure of people's livelihood efficiency. The results show that: (1) from the local government perspective, reflect the comprehensive technical efficiency of China's local government financial expenditure of people's livelihood funds allocation level showed different levels in different in some provinces, and local government financial expenditure of people's livelihood comprehensive technical efficiency level is completely effective level, some areas are showing varying degrees of inadequate efficiency Level. In this period, in addition to Zhejiang, Fujian and Ningxia are 1 efficiency scores, the comprehensive efficiency of other provinces or regions of government financial expenditure of people's livelihood funds are not sufficient, but the overall efficiency is high, the comprehensive efficiency value in many provinces in 0.9. (2) from the West and east the three regions, the overall technical efficiency of the eastern part of the government's fiscal expenditure of people's livelihood and pure technical efficiency levels are slightly higher than the western region, and the scale efficiency level in the East, the central region is basically in the flat state. (3) from China's overall, in the study period and two efficiency scale efficiency is relatively closer to the efficiency frontier the surface, but the pure technical efficiency is relatively low. The relationship between the three efficiency values (= the comprehensive technical efficiency pure technical efficiency scale efficiency *) decomposition, reflect the local government financial expenditure of people's livelihood is at most The pure technical efficiency of suitable production scale production scale efficiency value is better than the efficiency of the related system of financial expenditure of people's livelihood capital allocation value, therefore, the local government financial expenditure of people's livelihood comprehensive technical efficiency level is not fully effective largely because of fiscal expenditure livelihood relatively low pure technical efficiency the efficiency of capital allocation in the relevant system the value of the cause. (4) from the returns to scale stage, the scale of financial expenditure of people's livelihood in most provinces in China is unreasonable. In addition to Zhejiang, Fujian and Ningxia provinces in the size of the optimal scale of financial expenditure of people's livelihood, other provinces need to adjust the structure of financial expenditure of people's livelihood in order to improve its efficiency. (from 5) the external factors that influence the efficiency level of the Tobit regression results, the degree of fiscal decentralization, per capita GDP, the Engel coefficient of city residents and local government finance The people's livelihood expenditure efficiency levels showed a significant negative correlation between the degree of dependence on foreign trade, population density, city level and the level of education and the local financial expenditure of people's livelihood efficiency level showed a positive correlation. Regional characteristics of the eastern region has a significant effect on the government financial expenditure of people's livelihood. (6) according to the whole article, this article from the the decomposition of internal effect (the relationship between three kinds of decomposition efficiency value) and external factors (the degree of fiscal decentralization, residents of the Engel coefficient, GDP, degree of dependence on foreign trade, the population density, the influence factors of city level on the efficiency of financial expenditure of people's livelihood in China) two explanations for the 31 provinces and regions. The government financial expenditure of people's livelihood efficiency level changes in 2008-2013 years. The study shows that China's local government financial expenditure of people's livelihood comprehensive technical efficiency level is not only affected by the internal level and the pure technical efficiency Effect of the level of scale efficiency, but also by the degree of fiscal decentralization, GDP, city level and other external factors. Therefore, this article from the two aspects of internal and external put forward relevant recommendations to improve China's local government financial expenditure of people's livelihood efficiency level, including perfecting the system of public finance in China and improve people's livelihood, place institutional mechanisms to enhance the efficiency of government financial expenditure of people's livelihood needs, to improve the efficiency of financial expenditure of people's livelihood level, efforts to narrow the differences of local government financial expenditure of people's livelihood efficiency, optimize the internal structure of financial expenditure of people's livelihood, reasonable definition of the central and local governments of their respective financial powers and expenditure responsibilities to ensure the people's livelihood, economic development and financial development and construction and perfect the achievement of the government policy and so on.

【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.45

【参考文献】