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中国各省财政分权状况存在显著差异,但是该现象背后的原因值得深入挖掘和分析。基于2000—2007年各省、地市和县的面板数据,借助于计量经济模型,在现有研究基础上通过深入分析省本级、地市级和县级财政分权的决定因素,希望以此客观解释中国财政分权差异现象。实证分析结果显示,省本级、地市和县级政府财政分权状况存在多样性;经济发展水平是影响财政分权的重要因素,转移支付依存度、行政费用占比和财政收入占比都影响着财政分权状况;各省份随着经济的发展财政分权形式呈现出有规律的变化趋势。
There are significant differences in the fiscal decentralization among the provinces in China, but the reasons behind the phenomenon deserve further exploration and analysis. Based on the panel data of provinces, prefectures, cities and counties in 2000-2007, with the help of econometric model, based on the existing research, through the in-depth analysis of the determinants of provincial decentralization, prefecture-level and county-level fiscal decentralization, we hope this Objectively explain the difference of fiscal decentralization in China. The results of empirical analysis show that there are diversified financial decentralization at the provincial, prefectural, and county levels. The level of economic development is an important factor affecting the fiscal decentralization. The dependence on transfer payments, the proportion of administrative expenses and the proportion of fiscal revenue Affecting the situation of fiscal decentralization; the provinces in the form of fiscal decentralization showed a regular trend of change with the economic development.