摘要
自二十世纪50年代以来,财政竞争经历了从单纯的税收竞争到税收与支出的混合竞争阶段。在经济全球化、区域经济一体化下,财政竞争已渗入到各个地区。我们利用新疆1994年至2003年的相关数据,对新疆财政竞争力做了计算和分析,结果表明:新疆短期的财政竞争力得到了提高,但长期的财政竞争力减弱。为提高新疆长期的财政竞争力,新疆应采用具有区域特色的差异化竞争战略,而不是简单地模仿内地的竞争战略与措施。
Since the 1950s, financial competition undergoes from taxation competition to mixed competition of taxation and expenditure. Under the background of economic globalization and regional economic integration, financial competition influences every region. By using the related data from 1994 to 2003 of Xinjiang, this paper calculates and analyzes Xinjiang financial competence. The results show that Xinjiang short - term financial competence is promoted but long - term financial competence is weakened. In onrder to promote Xinjiang long - term financial competence, Xinjiang should implement different competitive strategies with regional cbaracteristics and should not simply imitate inland competitive strategies.
出处
《重庆工商大学学报(西部论坛)》
2006年第3期18-22,共5页
Journal of Chongqing Technology and Business University:West Forum
关键词
税收竞争
支出竞争
财政竞争力
taxation competition
expenditure competition
financial competence