摘要
物质资本在经济发展过程中发挥着不可替代的作用。改革开放以来,我国物质资本形成效率极大改善,但涉及不同地区、不同行业却存在比较大的差异。基于统计年鉴的数据测算发现发达地区物质资本形成效率比较高,西部地区资本形成效率最差,东北地区则下降明显。在行业分布上,工业的物质资本形成效率不高,而且传统制造业的物质资本形成效率高于高技术制造业;与之相反,传统服务业(住宿餐饮、批发零售)和建筑业物质资本形成效率高。应该说,现行分税制财政体制、地方政绩考核标准以及金融抑制在一定程度上加大了资源的错配。因此,构建规范的中央和地方事权、支出责任和财力制度,进一步完善政府官员考核机制,优化金融环境,将有助于资源配置效率的提高。
Material capital plays an irreplaceable role in economic development.Since the reform and opening up,its formation efficiency in China has greatly improved.There,however,lie great differences in different regions and industries.This paper,based on the data of statistical yearbook,tells that efficiency in developed areas is relatively high,that in western the worst,that in northeast significantly reduced.In terms of industry distribution,the efficiency of industry is not high,while that of traditional manufacturing industry is higher,higher than that of high-tech manufacturing industry.On the contrary,the efficiency of traditional industries like service(accommodation,catering,wholesale and retail)and construction is high.It should be said that the current tax sharing system,local performance evaluation standards and financial repression have increased the mismatch of resources to a certain extent.Therefore,to improve the efficiency of resource allocation we should build a standardized system of central and local authority,of expenditure responsibility and financial resources,further improve the assessment mechanism of government officials,and optimize the financial environment.
作者
廖汗成
廖韫琪
LIAO Han-cheng;LIAO Yun-qi(Jiangxi University of Finance and Economics, Nanchang 330013;Changsha University of Science and Technology, Changsha 410114, China)
出处
《广西师范大学学报(哲学社会科学版)》
2020年第4期95-107,共13页
Journal of Guangxi Normal University(Philosophy and Social Sciences Edition)
基金
国家社会科学基金一般项目“供给侧结构性改革下提升资本形成效率的财税政策研究”(16BJY148)。
关键词
资本形成
物质资本
配置效率
capital formation
material capital
allocation efficiency