欠发达地区财政支出结构优化的实证分析——基于1999—2011年辽西北地区的数据

Empirical Analysis of Structural Optimization of Fiscal Expenditure in Underdeveloped Areas——Based on the Data of Northwestern Liaoning (1999-2011)

本文基于Barro(1990)的经济增长理论,推导出最优财政支出结构模型,并运用辽西北地区阜新、铁岭、朝阳三个市1999—2011年的数据对模型作了实证检验。结果显示出三个市的政府财政支出结构都不尽合理:阜新市和朝阳市社会保障类支出不足;铁岭市的经济建设类支出、科教文卫类支出、行政管理类支出都低于理论最优值;朝阳市除了需要压缩经济建设类支出以外,其他资金投入都低于理论最优水平。基于此,本文提出优化地方财政支出结构的几点建议,进而最大限度地促进当地经济增长。

Based on Barro＇s （1990） theory of economic growth,this article deduces a model for optimal fiscal expenditure structure and applies the model to data（ 1999-2011 ） of northwestern Liaoning（ Fuxin, Tieling, Chaoyang）. The results showed that the fiscal expenditure structure is not reasonable in the three local governments： Investment of social security expenditure is inadequate in Fuxin and Chaoyang; Economic construction expenditures, science and education expenditures and administrative expenditures are lower than the theoretical optimal value in Tieling; Except the expenditure in economic construction, other capital investments are lower than the theoretical optimal value. Based on this, the essay makes a number of policy recommendations to optimize local fiscal expenditure structure to promote local economic growth.