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本文对基层财政分权的研究,首先从测度指标上进行了改进。通过创新和全面设计七项分权指标,实证分析了不同分权指标对经济增长的影响,并进一步估计了“省直管县”财政分权改革的经济效应。本文的研究支持了制度内收支分权和自主权提高有利于经济增长的观点,但从全口径角度测量的分权指标对经济增长的效果不佳。因此,赋予县级政府制度内财力和自主权、加强对县级政府非预算融资的约束、将“省直管县”纳入财力与事权匹配的新型财税体制的改革已是当务之急。
This paper studies the grass-roots fiscal decentralization, first from the measurement index has been improved. Through the innovation and overall design of seven decentralization indicators, the paper empirically analyzes the impact of different decentralization indicators on economic growth and further estimates the economic effects of the reform of fiscal decentralization. The research in this paper supports the view that the increase of revenue and expenditure and autonomy in the system is beneficial to economic growth. However, the decentralized measure measured from the perspective of the full range has not achieved good effect on economic growth. Therefore, the reform of the new fiscal and taxation system, which includes “direct administration of counties” in the fiscal and deed systems, has been given top priority by giving financial resources and autonomy within the county-level government system and strengthening the non-budgetary financing of county-level governments.