辽宁省财政收入与经济增长的关系研究

发布时间：2018-02-22 12:33

本文关键词： 财政收入经济增长计量模型影响因素政策建议　出处：《辽宁大学》2013年硕士论文　论文类型：学位论文

【摘要】：分税制改革以来，随着经济的高速增长，我国地方财政收入进入一个快速增长时期，辽宁省财政收入由1994年的153.7亿元，增长到2011年的2640.5亿元，17年间，辽宁省地方财政收入绝对额增长了超过17倍；生产总值由1994年的2461.8亿元增加到2011年的22025.9亿元。普遍认为一国的经济增长与财政收入呈现显著相关的关系。而具体到地方的财政收入如何促进地方的经济发展上面，则大多体现在能够帮助地方政府职能的顺利实现、满足地方经济发展需要的条件和促进地方经济社会稳定协调发展等各个方面。然而在地方的财政收入增加的过程中需要把握一个度，如果经济的发展速度与财政收入增长的速度相互不协调就会造成各地政府都不愿看到的负面效应。具体为，如果政府的财政收入规模增长过快就会给当地经济社会造成较大压力，抽调了过多市场上应流动的资金，降低了经济发展的周期的速率。而若财政收入较慢就会导致失去对于经济社会发展的引导力，没有足够的力量把可能会偏离的经济发展拉回正轨。同时，经济增长也决定了财政的规模、数量、结构。无论是经济理论还是实践都告诉我们一个共同的道理：即经济增长决定财政收入，经济发展速度决定了财政收入的规模和增长速度。针对这种状况，本文为研究地方经济发展与财政收入之间的相互关联选取了辽宁省地方财政作为研究对象，文章采用理论研究与数据分析相结合的研究方法寻找了财政收入背离经济增长的根源。文章大致分为绪论与正文四个章节共五部分，首先介绍了文章写作的研究背景与理论基础，其次对于要分析的辽宁省经济状况做了大致的介绍，，在国内外其他学者的研究基础上运用计量经济学原理构建了分析经济增长与财政收入的回归模型并最终探寻了二者不相协调的原因。最后对主要原因进行深入研究后，总结经验，提出相关政策建议。
[Abstract]:Since the reform of tax-sharing system, with the rapid growth of economy, the local fiscal revenue of our country has entered a period of rapid growth. The fiscal revenue of Liaoning Province has increased from 15.37 billion yuan in 1994 to 264.05 billion yuan in 2011 for 17 years. Liaoning Province's local fiscal revenue increased by more than 17 times in absolute terms; the gross domestic product increased from 246.18 billion yuan in 1994 to two tillion two hundred and two billion five hundred and ninety million yuan in 2011. It is generally believed that a country's economic growth is significantly related to its fiscal revenue. However, when it comes to how local fiscal revenues promote local economic development, most of them are reflected in their ability to help the smooth realization of the functions of local governments. The conditions for meeting the needs of local economic development and promoting local economic and social stability and coordinated development, etc. However, in the process of increasing local financial revenue, we need to grasp a degree. If the pace of economic development and the rate of fiscal revenue growth are not in harmony with each other, there will be negative effects that governments everywhere do not want to see. If the size of the government's revenue grows too fast, it will put greater pressure on the local economy and society, drawing on too many funds that should flow in the market. Reduces the rate of the economic development cycle. If the fiscal revenue is slower, it will lead to a loss of guidance to economic and social development, and there will not be enough power to bring the economic development that may deviate from it back on track. At the same time, Economic growth also determines the size, quantity and structure of finance. Both economic theory and practice tell us a common truth: economic growth determines fiscal revenue. The speed of economic development determines the scale and growth rate of fiscal revenue. In order to study the relationship between local economic development and fiscal revenue, this paper selects Liaoning Province local finance as the research object. The article uses the research method of combining theoretical research and data analysis to find out the source of financial revenue deviating from economic growth. The article is divided into five parts: introduction and four chapters of the text. First of all, it introduces the research background and theoretical basis of the writing of the article, and then gives a general introduction to the economic situation of Liaoning Province, which is to be analyzed. Based on the research of other scholars at home and abroad, this paper constructs a regression model to analyze economic growth and fiscal revenue by using econometrics principle, and finally explores the reasons why the two do not coordinate. Summarize experience and put forward relevant policy recommendations.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.7;F127

【参考文献】