中国地方政府非税收入的空间关联网络结构研究

Research on the Spatial Correlation Network Structure of Local Government Non-tax Revenue

文章基于2000~2014年我国地方政府非税收入数据,运用修正的引力模型测算出中国地方政府非税收入的空间关联关系,并利用社会网络分析方法(SNA)对中国地方政府非税收入的空间关联网络结构特征及其影响因素进行了实证考察。研究结果显示:我国地方政府非税收入具有显著的空间非均衡分布格局,呈现出复杂的、多线程的网络结构,形成了净溢出板块、经纪人板块、双向溢出板块、净受益板块分布状态,不同省份在网络结构中分别扮演着"引导"角色、"桥梁"角色、内部和外部双向"引导"角色以及"跟随"角色;地方政府非税收入的联动关系受区域间财政收入分权程度差异、税收收入差异和对外开放程度差异等因素的影响。加强我国地方政府非税收入的治理,可考虑在优化财政体制环境的同时,实施定向的、梯度推进的区域协同治理策略。

Based on China＇s local government non-tax revenue data in the period of 2000-2014,this paper uses the modified gravity model to estimate the spatial relationships of Chinese local government non-tax revenue,and also applies social network analysis（ SNA） to make an empirical study on the network structure characteristics and their affecting factors of spatial association network of the local government in China. Conclusions are as follows： From the perspective of the overall network structure characteristics,the spatial association of China＇s local government non-tax revenue presents a complex and multi-thread network structure. From the results of block model analysis,different regions are playing the＂guiding＂role,the＂bridge＂role,bidirectional＂guiding＂role both inside and outside,and the＂following＂role in the network. The differences of regional fiscal revenue decentralization,tax revenues and the opening-up degree show a significant negative correlation with the linked matrix of local government non-tax revenue; the differences in the level of economic development have a significant positive correlation with the linked matrix of local government non-tax revenue; and the differences in the urbanization level and industrial structure have no significant correlation with the linked matrix of local government non-tax revenue.