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省以下财政分权与地方经济增长的实证分析——以福建省为例; An Empirical Analysis of Fiscal Decentralization and Local Economic Growth at Lower-Provincial Level: A Case Study of Fujian Province
徐绿敏 ; 梅建明
2015-11-25
关键词财政分权 地方经济增长 税收分权 财政自给率 fiscal decentralization local economic growth revenue decentralization degree of fiscal self-financing
英文摘要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 an important research field of financial subjects.Most domestic empirical researches on the relationship between fiscal decentralization and economic growth focus on the decentralization of the cen tral and provincial governments, while less empirical analysis has been done on the relationship at lower-provincial level.Based on the panel data of the counties and cities of Fujian province during the period of 2003-2010,this paper conducts an empirical analysis of the relationship between the local economic growth and the four fiscal decentralization indicators, i.e.the tax revenue decentralization, the fiscal revenue decentralization, the fiscal expenditures decentralization and the degree of fiscal self-financing at lower-provincial level.The results show that the tax revenue decentralization, the fiscal revenue decentralization and the improvement of the fiscal self-sufficiency rate at lower-provincial level can play a significant role in promoting the local economic growth; while the fiscal expenditure decentralization has no significant effect on local economic growth.Based on these empirical results, this paper offers such suggestions as promoting tax revenue decentralization, having a multi-dimensional understanding of the fiscal decentralization, and making an in-depth study of the system and humanity factors underlying the fiscal decentralization.
语种zh_CN
内容类型期刊论文
源URL[http://dspace.xmu.edu.cn/handle/2288/113645]  
专题经济学院-已发表论文
推荐引用方式
GB/T 7714
徐绿敏,梅建明. 省以下财政分权与地方经济增长的实证分析——以福建省为例, An Empirical Analysis of Fiscal Decentralization and Local Economic Growth at Lower-Provincial Level: A Case Study of Fujian Province[J],2015.
APA 徐绿敏,&梅建明.(2015).省以下财政分权与地方经济增长的实证分析——以福建省为例..
MLA 徐绿敏,et al."省以下财政分权与地方经济增长的实证分析——以福建省为例".(2015).
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