摘要
采用我国1979-2006年分省面板数据,研究了分税制改革前后财政支出结构与经济增长的关系,发现:在分税制改革前,基本建设支出和支农支出对地方经济增长产生了不利的影响、而科教文卫事业支出和代表政府公共消费的支出对经济增长产生了正面的效应。考虑分税制改革的影响,发现:财政分权加剧了支出结构的扭曲,在显著的提升了科教文卫支出和农业支出的经济增长效应的同时,也加大了基本建设支出和行政管理费对经济增长的阻碍作用。
This paper investigates the effect of fiscal expenditure structure on economic growth with a sample of 27 provinces in China's Mainland during 1979-2006,focusing on the effect of the tax-sharing system reform in 1994. It is found that prior to the tax-sharing system reform expenditure on infrastructure construction and agriculture negatively impact regional economic growth while expense on culture,education,science and public health as well as expenditure on government public consumption bear positive effect on economic growth. It is concluded that fiscal decentralization distorts public expenditure structure heavily because of political centralization. On one hand,it strengthens the positive effect of expense on culture,education,science and public health,and agriculture significantly. On the other hand,it aggravates the negative impact of expenditure on infrastructure construction and administrative expenses.
出处
《山东大学学报（哲学社会科学版）》
CSSCI
北大核心
2010年第5期24-33,共10页
Journal of Shandong University(Philosophy and Social Sciences)
关键词
财政分权
公共支出结构
经济增长
面板数据
fiscal decentralization
structure of fiscal expenditure
economic growth
panel data
