中国财政分权对居民消费水平的影响分析

发布时间：2018-09-16 21:11

【摘要】：自1994年分税制改革后,我国实行了独具特色的财政分权体制改革,扩大了地方政府的财权,制定了地方政府之间的竞争机制。但是随着地方政府在财政总支出中所占的比重从1981年的45%稳步攀升到2012年的80%多,我国的居民消费水平却呈现下降的趋势,社会总需求长期表现不足,消费对我国经济增长的拉动作用远远低于投资和出口对经济的拉动作用。本文采用理论分析和实证研究两者相结合的方法,重点研究了我国财政分权对居民消费水平所产生的影响。本文首先对相关的参考文献进行了系统的整理、归纳和分析。在此基础上,对我国财政分权对居民消费水平影响的传导机制和路径进行了具体阐述,分别从财政分权对居民收入的影响、对消费环境的影响和对居民消费观念这三个方面进行研究。其次,根据研究对象的特点,本文选取了1998-2012年的面板数据构建实证模型,采取个体固定效应模型,对我国财政分权对居民消费水平的影响进行实证分析。在此本文选用了三个指标来衡量我国财政分权水平,并分别从全国、东、中和西四部分进行回归分析。实证结果显示:(1)在全国范围内,财政分权不管是采用支出方面的衡量指标还是收入方面的衡量指标,其对我国居民消费水平都有显著的正向影响,说明财政分权促进了我国居民消费水平的提高;(2)在分区域讨论中,相对于西部地区,财政分权度的提高对东部地区和中部地区的居民消费水平具有更强的正向影响。最后,在机制分析和实证研究的基础上,以财政分权为视角提出了提高我国居民消费水平的若干政策建议:进一步完善财政分权制度、科学调整财政支出结构,根据区域特点,赋予地方政府更大财权的同时应与事权相匹配,建立合理的地方政府绩效考核机制并健全财政监督机制,推广绿色GDP,改善消费环境,注重区域间经济水平的均衡发展,从而促进我国居民消费水平的提高,拉动经济增长。
[Abstract]:Since the reform of the tax distribution system in 1994, our country has carried out the reform of the fiscal decentralization system with its own characteristics, expanded the financial power of the local government and established the competition mechanism between the local governments. However, with the proportion of local governments in the total fiscal expenditure rising steadily from 45% in 1981 to more than 80% in 2012, the consumption level of residents in China has shown a downward trend, and the total social demand has been insufficient for a long time. The pulling effect of consumption on China's economic growth is far less than that of investment and export. This paper focuses on the influence of fiscal decentralization on residents' consumption level by combining theoretical analysis and empirical research. In this paper, first of all, the related references are systematically arranged, summarized and analyzed. On this basis, the transmission mechanism and path of the influence of fiscal decentralization on residents' consumption level are expounded in detail, respectively from the impact of fiscal decentralization on residents' income. The impact of the consumption environment and the concept of consumption of the residents of the three aspects of research. Secondly, according to the characteristics of the research object, this paper selects the panel data from 1998 to 2012 to build an empirical model, and adopts the individual fixed effect model to analyze the effect of fiscal decentralization on the consumption level of residents. This paper chooses three indexes to measure the level of fiscal decentralization in China, and carries on regression analysis from the four parts of the whole country, east, middle and west. The empirical results show that: (1) across the country, fiscal decentralization has a significant positive impact on the consumption level of Chinese residents, regardless of whether it is a measure of expenditure or an index of income. It shows that fiscal decentralization promotes the improvement of the consumption level of Chinese residents; (2) in the sub-regional discussion, the increase of fiscal decentralization has a stronger positive impact on the consumption level of residents in the eastern and central regions than in the western region. Finally, on the basis of mechanism analysis and empirical research, this paper puts forward some policy suggestions to improve the consumption level of Chinese residents from the perspective of fiscal decentralization: further perfecting the fiscal decentralization system, scientifically adjusting the structure of fiscal expenditure, according to the regional characteristics. While giving local government greater financial power, it is necessary to set up a reasonable performance appraisal mechanism of local government and perfect the financial supervision mechanism, promote green GDP, to improve the consumption environment, and pay attention to the balanced development of regional economic level. Thus promote the improvement of consumption level of our country resident, pull economy growth.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.2;F126.1

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