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笔者探讨了在地方政府以经济产出最大化为目标的条件下,完全集权、完全分权和部分分权的财政制度对区域经济结构的影响。研究发现:在信息对称的条件下,完全集权和完全分权的财政制度对区域经济结构的影响是相同的;而在部分分权的财政制度下,地方政府将努力发展能够为地方政府创收的产业,带来区域经济结构的变化,并且会导致一定的效率损失。本文的结果对理解我国分税制改革带来的建筑业快速发展和城镇化具有一定的帮助,对现阶段通过简政放权促进经济增长提供了一定的理论支持,具有一定的现实意义。
The author explores the local government under the conditions of maximizing economic output as the goal, the complete centralization, full decentralization and partial decentralization of the financial system on the regional economic structure. The study finds that under the condition of information symmetry, the fiscal system with complete centralization and decentralization has the same effect on the regional economic structure. In the partial decentralized fiscal system, the local government will strive to develop a system that can generate revenue for local governments Industry, bring about changes in the regional economic structure, and will lead to a certain loss of efficiency. The results of this paper will help to understand the rapid development of construction industry and urbanization brought about by the reform of the tax-sharing system in our country, and provide some theoretical support for promoting economic growth through decentralization and decentralization at this stage, which is of practical significance.