中国式财政分权对经济增长和收入差距的影响研究

发布时间：2018-01-12 16:11

本文关键词：中国式财政分权对经济增长和收入差距的影响研究　出处：《中国科学技术大学》2014年硕士论文　论文类型：学位论文

【摘要】：改革开放以来,中国的GDP快速增长,取得了巨大的成就。这种大规模的持续高速增长在世界范围内也很罕见,被誉为“中国奇迹”。“中国奇迹”的出现是诸多因素共同作用的结果,而财政体制改革在其中扮演了重要的角色。中国的财政体制改革本质上是一个分权的过程,而财政分权制度也是中国经济体制改革的重要内容,但这种分权式改革对经济究竟带来了什么样的影响,理论界目前尚未达成共识。本文采用多种不同的研究方法对这一问题进行了研究。首先,本文在回顾相关理论文献的基础上,梳理并总结了中国式财政分权改革的历史演变进程和主要特征；其次,分别把地方政府以及中央政府的财政支出引入效用函数和生产函数,在一个内生增长框架下构建财政分权和经济增长的理论模型,并在此基础上分析了经济增长和财政分权之间的关系,然后采用中国1997-2012年的省际面板数据对分税制改革以来我国财政分权与经济增长之间的关系进行实证检验；另外,本文进一步利用我国的省际面板数据实证分析了中国式财政分权对地区差距和城乡差距的影响,实证结果表明,中国式财政分权对促进经济增长起到了积极作用,但同时也是导致当前我国收入差距日益加剧的重要原因；最后,结合实证分析的结果,为我国下一阶段的财政管理体制改革提出了几点可供参考的政策建议,以发挥分权式改革的收益,并最大程度的减小分权式改革的代价。
[Abstract]:Since the reform and opening up, the rapid growth of GDP in China has made great achievements. This large-scale sustained and high-speed growth is also rare in the world. Known as the "Chinese miracle", the emergence of the "Chinese miracle" is the result of many factors. The reform of China's financial system is essentially a process of separation of powers, and the system of fiscal decentralization is also an important part of the reform of China's economic system. However, the theoretical circle has not reached a consensus on what kind of influence the decentralization reform has brought to the economy. This paper uses a variety of research methods to study this problem. Firstly, this paper reviews the relevant theoretical literature. Combing and summing up the historical evolution process and main characteristics of Chinese fiscal decentralization reform; Secondly, the fiscal expenditure of local government and central government is introduced into utility function and production function, and the theoretical model of fiscal decentralization and economic growth is constructed under an endogenous growth framework. On this basis, the relationship between economic growth and fiscal decentralization is analyzed. Then the relationship between fiscal decentralization and economic growth in China since the reform of tax sharing system is tested by the provincial panel data from 1997 to 2012. In addition, this paper further analyzes the impact of Chinese fiscal decentralization on regional and urban-rural disparities by using inter-provincial panel data in China, and the empirical results show that. Chinese fiscal decentralization plays a positive role in promoting economic growth, but it is also an important reason for the increasing income gap in China. Finally, combined with the results of empirical analysis, for the next stage of China's financial management system reform, some policy recommendations for reference, in order to give play to the benefits of decentralized reform. And to minimize the cost of decentralization reform.
【学位授予单位】：中国科学技术大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2;F124.1;F124.7

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