经济发展、财政竞争与地方财政效率——基于空间杜宾模型的分析

Economic Development,Financial Competition and Local Financial Efficiency:Analysis Based on Spatial Durbin Model

为研究经济发展和财政竞争对地方财政效率的影响,本文选取2004—2018年31个省份的面板数据,在运用超效率DEA模型测算地方财政效率基础上,构建空间杜宾模型进行空间溢出效应分解分析。结果发现:第一,财政效率具有区域同质性,经济发展和财政竞争对地方财政效率都有空间溢出效应;第二,财政负担率与本省财政效率负相关,对经济发展水平相似省份具有空间上负外溢性影响;第三,人口密度与本省财政效率正相关,对距离相近和经济发展水平相似省份具有空间上正外溢性影响,但城镇化率皆为负相关;第四,人均GDP对经济发展水平相似省份具有空间上正外溢性影响,税收收入占比对邻接和距离相近省份具有空间上负外溢性影响,财政自给率对邻接省份具有空间上正外溢性影响,但不显著。本文建议通过继续实施减税降费政策、增加常住人口和提高财政自给率等措施,提高地方财政效率。

In order to study the impact of economic development and financial competition on local financial efficiency,this paper selected the panel data of 31 provinces from 2004 to 2018,and built Spatial Durbin Model for spatial spillover effect decomposition analysis based on the super efficiency DEA model to calculate local financial efficiency.The results show that firstly,fiscal efficiency has regional homogeneity,and both economic development and fiscal competition have spatial spillover effect on local fiscal efficiency.Secondly,the financial burden ratio is negatively correlated with the provincial financial efficiency,and has a negative spillover effect on the provinces with similar economic development levels.Thirdly,population density is positively correlated with the fiscal efficiency of the province,and has a positive spatial spillover effect on the provinces with near distances and similar economic development levels,but the urbanization rate is negatively correlated with each other.Fourthly,per capita GDP has a spatially positive spillover effect on the provinces with similar levels of economic development;Tax revenue ratio has a spatially negative spillover effect on adjacent provinces and the provinces with similar distances;Fiscal self-sufficiency has a spatially positive spillover effect on adjacent provinces,but it is not significant.We should continue to implement the policy of reducing taxes and fees,increase the number of permanent residents,and increase the rate of fiscal self-sufficiency to improve local fiscal efficiency.