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财政分权与经济增长关系是财政学科重要研究领域之一。国内财政分权与经济增长关系的实证研究大都集中在中央与省级政府的分权,较少对省以下财政分权与地方经济增长关系进行实证分析。本文基于2003-2010年福建省县(市)面板数据,对省以下税收收入分权、财政收入分权、财政支出分权和财政自结率这四个财政分权指标与地方经济增长的关系进行实证分析,得出结论:省以下税收收入分权、省以下财政收入分权和财政自给率的提高,对地方经济增长率具有显著的促进作用;而省以下财政支出分权对地方经济增长率影响并不显著。依据实证分析结果,给出促进省以下税收分权、多维度理解财政分权、深入研究财政分权背后的制度及人文因素等建议。
The relationship between fiscal decentralization and economic growth is one of the important research fields in finance. The empirical researches on the relationship between fiscal decentralization and economic growth mostly focus on the decentralization of the central and provincial governments and seldom make empirical analysis on the relationship between fiscal decentralization and local economic growth below the provincial level. Based on the panel data of Fujian Province (city) from 2003 to 2010, the paper analyzes the relationship between fiscal decentralization, fiscal decentralization, fiscal expenditure decentralization and fiscal self- The empirical analysis shows that the tax revenue decentralization below the provincial level, the following fiscal revenue decentralization and the improvement of financial self-sufficiency rate have a significant promotion effect on the local economic growth rate; while the provincial fiscal decentralization has a positive effect on the local economic growth Rate of impact is not significant. According to the results of empirical analysis, this paper gives some suggestions to promote tax decentralization, multi-dimensional understanding of fiscal decentralization, and further study of the institutional and human factors behind the fiscal decentralization.