基于面板数据的财政收支关系实证研究

An Empirical Research on the Relationship between Fiscal Revenue and Expenditure Based on the Panel Data Approach

对我国财政收入与财政支出之间的长期关系进行实证分析,研究结果表明:虽然我国的财政收入大幅度增长,但政府支出增长更快,财政收入的增长并不能满足巨额财政支出的需求,财政收支缺口不断扩大。基于此,提出深化财政体制改革、优化财政支出结构和提高政府公共财政管理水平等完善我国财政政策的建议。

This article carries on the empirical analysis of the long-term relations between the financial revenue and expenditure.The results show that the government expenditure growth is faster than China＇s financial revenue growth.Financial revenue＇s growth cannot satisfy the expenditure demanded,so the financial gap between revenue and expenditure expands unceasingly.Based on the empirical analysis conclusion,this paper proposes to reform the financial system,to optimize expenditure structure,and to raise government＇s public finance management level.