Research on fiscal decentralization is based on the reconstruction of measurement indexes.In view of the combination of fiscal decentralization principles and the reality in China,this paper devises seven measurement ...Research on fiscal decentralization is based on the reconstruction of measurement indexes.In view of the combination of fiscal decentralization principles and the reality in China,this paper devises seven measurement indexes of fiscal decentralization,provides empirical analysis of the respective effects on economic growth,and estimates for the economic impact of the fiscal decentralization reform in counties directly administered by provincial governments.This paper gives support to the significance of revenue and expenditure decentralization within the system and gives fiscal autonomous power to the country-level governments.However,the contribution of a fully covered measurement index of fiscal decentralization to economic growth is not ideal.Therefore,there is urgent need to endow county-level governments with financial resources and autonomous power within the current system,to tighten control of their non-budget financing,and to include the counties administered by provincial governments into a new type of fiscal system featuring a match between financial power and responsibility.展开更多
基金supported by the National Social Science Fund,and is titled“Deepening the taxation mechanism and system research of revenue distribution reform”(13&ZD031)Social Science Planning Project“speeding up the construction of urbanization in Shandong Province”(13CJJJ03).
文摘Research on fiscal decentralization is based on the reconstruction of measurement indexes.In view of the combination of fiscal decentralization principles and the reality in China,this paper devises seven measurement indexes of fiscal decentralization,provides empirical analysis of the respective effects on economic growth,and estimates for the economic impact of the fiscal decentralization reform in counties directly administered by provincial governments.This paper gives support to the significance of revenue and expenditure decentralization within the system and gives fiscal autonomous power to the country-level governments.However,the contribution of a fully covered measurement index of fiscal decentralization to economic growth is not ideal.Therefore,there is urgent need to endow county-level governments with financial resources and autonomous power within the current system,to tighten control of their non-budget financing,and to include the counties administered by provincial governments into a new type of fiscal system featuring a match between financial power and responsibility.
