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本文分析了1978—2012年31个省、直辖市、自治区的地方人均GDP、地方产业结构对地方财政收入的影响,并通过所构建的模型中以交互项形式添加虚拟变量的手法研究了财政体制改革对政府财政收入的效应。分析表明:地方人均GDP、人均财政收入、地方第二产业增加值占GDP的比重三个变量通过了协整检验,存在长期稳定的均衡关系。结果显示:经济增长、财政体制改革均有助于我国地方政府财政收入的增长。
This paper analyzes the impact of local GDP per capita and local industrial structure on local fiscal revenue in 31 provinces, municipalities and autonomous regions from 1978 to 2012. By analyzing the financial system reform through the addition of dummy variables in the model, Effect on government revenue. The analysis shows that the three variables of local per capita GDP, per capita fiscal revenue and the added value of local secondary industry to GDP have passed the cointegration test, and there is a long-term and stable equilibrium relationship. The results show that economic growth and the reform of the financial system all contribute to the growth of the revenue of local governments in our country.