地方政府财政行为对GDP增长影响的实证分析——基于我国省级行政区域的面板数据

An Empirical Analysis of the Influence of the Local Government Financial Behaviors on the Growth of GDP——Based on the Data of Our Country's Provincial Administrative Regions

我国的财政分权属分散化或授权的范畴,尽管地方财政存在着一部分税收优惠的余地,但并不具有关键的决策权和独立的税权。基于2003～2009年我国28个省级行政区域的面板数据,结合现有社会体制和经济发展的特殊现状,对地方政府财政行为的作用机制进行具体分析,提出中央政府需进一步调整官员业绩考核标准和区域经济评价指标,正确引导地方政府的财政行为等建议。

Our country＇s financial decentralization of authority belongs to the scope of decentralization authorization.There are some tax preference margins in the local finance,but it has no pivotal decision-making power and independent taxation power.Based on the data collected from 28 provincial administrative regions in our country between 2003 and 2009,this paper,in view of the special situation of the present social system and economic development,made a specific analysis of the mechanism of action in the local government financial behaviors and proposed some suggestions that the central government need to make further adjustment about assessment criterion for officials＇ performance and regional economy evaluation index,and properly pilot the local government financial behaviors.