摘要
本文以财政分权改革为契机,选取2000—2017年中国省级面板数据,将地区发展与民生指数作为经济高质量发展的一个重要指标,运用系统GMM估计方法实证考察了财政分权对中国经济高质量发展的作用。研究发现:财政分权显著抑制了经济高质量发展,二者之间呈现一定倒'U'形关系,但会因地区差异而表现出不同效果。为推动经济高质量发展,应着重优化地方政府政绩考核机制,有效约束地方政府扩张性支出行为以及建立良好的财政制度体系是经济高质量发展阶段财政分权改革的重要举措。
Taking Chinese fiscal decentralization reform as a turning point,the paper examines the impact of fiscal decentralization on the high-quality development based on the provincial development and life index of China from 2000 to 2017.The results are as follows:the fiscal decentralization has a negative effect on promoting highquality development,and there is an inverted U-shaped relationship between them,but the fiscal decentralization have obvious regional differences in the impact on high-quality development.Therefore,an important enlightenment is drawn that changing government performance appraisal mechanism,impelling the over-impulse of local fiscal expenditure,as well as establishing a good fiscal institutional environment can effectively promote high-quality economic development.
作者
杨志安
邱国庆
Yang Zhian;Qiu Guoqing
出处
《财政研究》
CSSCI
北大核心
2019年第8期27-36,共10页
Public Finance Research
基金
教育部哲学社会科学研究重大课题攻关项目“对政府全口径预算与决算的审查与监督研究”(项目编号:13JZD021)
中国科协“高端科技创新智库青年项目”—博士生项目“中国‘双创’财政激励政策及其效果评价”(项目编号:CXY-ZKQN-2019-004)
关键词
财政分权
经济高质量发展
地区发展与民生指数
Fiscal Decentralization
High-Quality Economic Development
Development and Life Index