财政分权与经济增长关系研究

发布时间：2018-06-24 16:36

本文选题：财政分权 + 经济增长　；参考：《首都经济贸易大学》2009年硕士论文

【摘要】： 本文从理论和实证研究两个方面分析了财政分权与经济增长之间的关系,并考察了我国进行分税制改革后财政体制对我国经济发展的影响程度。首先本文回顾了国内外学者对于财政分权与经济增长关系的理论分析和经验研究。然后从财政分权的制度因素和经济效率两个方面来考察它对经济增长的作用机制。本文的第四个部分回顾了我国的财政分税历程,并以各地区人均国内生产总值增长率为被解释变量,综合考虑各种因素的影响后选取各地区财政收入比、各地区财政支出比和人均财政收支比等三个财政分权指标,利用面板数据模型来检验我国进行分税制改革后财政分权与经济增长间的关系。由于分税制改革己逾十年,改革初期财政分权因素对我国经济增长的影响以及近年来税制成熟后的影响变化是否明显并未有相关研究,本文选取1995-1997年与2004-2006年作为对比,考察本文财政分权因素对经济增长率的影响。通过实证分析发现,财政分权有利于经济增长,两者存在正相关关系,在加入地方政府经济参与度、经济开放度指标、市场化程度和投资增长率等四个控制变量后,财政分权与经济增长之间的正相关关系依然非常稳健。随后通过分税制改革后两个阶段样本指标的对比,表明分税制改革提高了财政分权指标对我国经济增长的贡献度。文章最后一个部分得出本文结论并给出相关的政策建议:进一步完善分税制财政体制,促进各地区经济共同发展;调整转移支付结构,协调中央和地方财政的关系。
[Abstract]:This paper analyzes the relationship between fiscal decentralization and economic growth from both theoretical and empirical aspects, and examines the impact of fiscal system on economic development after the reform of the tax sharing system in China. Firstly, this paper reviews the theoretical analysis and empirical research on the relationship between fiscal decentralization and economic growth. Then it examines the mechanism of fiscal decentralization on economic growth from two aspects: institutional factors and economic efficiency. In the fourth part of this paper, we review the course of fiscal tax division in China, and take the growth rate of GDP per capita as the explanatory variable and select the fiscal revenue ratio of each region after considering the influence of various factors. Using panel data model to test the relationship between fiscal decentralization and economic growth after the reform of tax sharing in China, the fiscal expenditure ratio of different regions and the ratio of fiscal revenue to expenditure per capita are three indicators of fiscal decentralization. Since it has been more than ten years since the reform of the tax sharing system, the effect of fiscal decentralization on the economic growth in China at the beginning of the reform and whether the influence of the tax system has changed after the maturity of the tax system in recent years has not been studied. This paper selects 1995-1997 and 2004-2006 as the comparison. This article examines the fiscal decentralization factor on the economic growth rate. Through empirical analysis, it is found that fiscal decentralization is beneficial to economic growth, and there is a positive correlation between the two. After joining the four control variables of local government's economic participation, economic openness, marketization and investment growth rate, we can find that fiscal decentralization is beneficial to economic growth. The positive correlation between fiscal decentralization and economic growth remains robust. Then through the comparison of sample indexes in the two stages after the tax distribution reform, it is shown that the tax sharing reform has improved the contribution of the fiscal decentralization index to the economic growth of our country. The last part of the article draws the conclusion of this paper and gives some relevant policy suggestions: to further improve the fiscal system of tax sharing to promote the common development of regional economy, to adjust the structure of transfer payment, and to coordinate the relationship between central and local finance.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F810;F061.2

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