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选取2007-2015年我国30个省、自治区、直辖市(西藏除外)为研究对象,利用门槛效应面板数据模型探讨不同程度的财政分权水平对政府治理能力的影响。实证结果得出如下结论,财政分权只有处于合理的区间时,才能够有效促进政府治理能力的提升。财政分权程度低于第一门槛值47.5%时,无法有效促进政府治理能力的提升;当处于47.5%-80.1%的合理区间时,财政分权程度能够有效促进政府治理能力的提升;而当高于第二门槛值80.1%时,财政分权与政府治理能力呈显著的负相关关系。通过聚类分析得出各省财政分权的分布情况,进一步的实证研究表明财政分权程度受地区经济水平、政府规模、城镇化率及人口规模的影响。
This paper chooses the 30 provinces, autonomous regions and municipalities directly under the Central Government (except Tibet) in China from 2007 to 2015 as the research object, and uses the threshold effect panel data model to explore the impact of different levels of fiscal decentralization on government governance. The empirical results draw the following conclusion: Only when fiscal decentralization is in a reasonable range can we effectively promote the improvement of government governance capability. When fiscal decentralization is below the first threshold of 47.5%, it can not effectively promote the improvement of government governance capability; when it falls within a reasonable range of 47.5% -80.1%, the degree of fiscal decentralization can effectively promote the improvement of government governance capability; and when Higher than the second threshold of 80.1%, the fiscal decentralization and the ability of government governance was a significant negative correlation. Through cluster analysis, we can get the distribution of the fiscal decentralization in all provinces. Further empirical studies show that the degree of fiscal decentralization is affected by the level of the regional economy, the size of the government, the rate of urbanization and the size of the population.