摘要
在测度地方政府财政分权程度的基础上,利用工业企业数据库测算企业的成本加成率以衡量市场竞争程度,实证检验财政分权与市场竞争之间的相关性。研究发现:财政分权程度的提高有效地提高了市场竞争环境,对维护市场秩序、提高企业经营效率起到了积极作用。提高地方政府的财政分权程度有助于理顺政府间财政关系,提高市场运行效率,对中国的市场化改革进程具有重要意义。
On the basis of measuring the degree of fiscal decentralization of local governments,the industrial enterprise database is used to measure the markup of enterprises to measure the degree of market competition. The correlation between fiscal decentralization and market competition is tested by panel data regression method,and a variety of robustness tests,such as subsample regression,is made. The study has found that the improvement of fiscal decentralization has effectively improved the market competition environment and played a positive role in maintaining market order and improving business efficiency. Increasing the degree of fiscal decentralization of local governments helps to rationalize the fiscal relationship betw een governments and improve the efficiency of market operations,which is of great significance to China’s market-oriented reform process.
作者
孙瑞
台航
SUN Rui;TAI Hang(School of Economics,Peking University,Beijing 100871;Instituta of Finance and Banking,People's Bank of China,Beijing 100033)
出处
《财贸研究》
CSSCI
北大核心
2019年第10期39-51,共13页
Finance and Trade Research
基金
国家社会科学基金重大项目“现代治理框架中的中国财税体制研究”(16ZDA027)
关键词
财政分权
市场竞争
成本加成
fiscal decentralization
market competition
markup