摘要
在财政分权增加了协调失败可能性的理论假设下,本文利用GLS的随机效用模型对我国30个省级政府和中央政府1995-2006年的财政数据进行回归研究,推证出协调失灵将导致财政赤字的产生。研究结果表明:税收权力的转移和转移支付在不同程度上显著的增加了省级和中央的财政赤字,恶化了两级财政状况。
In the hypothesis of fiscal decentralization that increase the possibility of coordination failure, it uses a random effects GLS model to research the Regression of financial data in 30 provincial governments of China and the Central Government in the years of 1995-2006, deduction of the coordination failure willlead to the production deficit.The results showed that： power transfer taxes and transfer payments in varying degrees significantly increase the budget deficit in the provincial and central government and worsened the financial situation of two levels.
出处
《价值工程》
2010年第6期9-10,共2页
Value Engineering
关键词
财政分权
垂直财政状况
协调失灵
财政赤字
fiscal decentralization
vertical financial position
coordination failure
deficit
