摘要
从理论上阐述了财政政策对产业结构升级的作用机制,再从产业结构的合理化和高级化视角分别分析了财政支出和财政收入对产业结构升级的影响,最后根据我国14个副省级市2007—2013年的样本数据,利用动态面板模型考察财政政策对产业结构升级的影响。结果表明,总量上,收入的增加能有效促使产业结构的升级,而支出的增加对产业结构的升级作用效果不显著;结构上,主要税收的增加会阻滞产业结构的升级,而其他税种收入的增加会促进产业结构的升级。
In this paper,we first elaborate on the effect mechanism of fiscal policy on upgrading of the industrial structure,then we analyze the impact of fiscal expenditure and fiscal revenue on the upgrading of the industrial structure from the perspective of rationalization and supererogation,and lastly we use the panel data of 14 deputy provincial cities in China from 2007 to 2013 to construct a dynamic panel data model. The results show that as far as the economic sum is concerned,the increase of the fiscal revenue can effectively promote the upgrading of the industrial structure,while the expenditure's effect is not significant; and when it comes to the economic structure,the increase of main tax will block the upgrading of the industrial structure,but the increase of other tax revenue will promote the upgrading of industrial structure.
出处
《南昌工程学院学报》
CAS
2016年第3期1-6,共6页
Journal of Nanchang Institute of Technology
基金
国家自然科学基金资助项目(71273122
71473109)
江西省高校哲学社会科学研究重点招标项目(ZD05)
江西省社会科学"十二五"规划项目(2015YJ26)
关键词
财政收入
财政支出
产业结构升级
合理化
高级化
fiscal revenue
fiscal expenditure
upgrading of industrial structure
rationalization
supererogation
