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公共预算的约束硬化是保证市场经济有效运行的前提。公共预算硬约束不仅只是预算管理的问题,税制和分税制的制度约束是实现公共预算硬约束的必要条件。中国税制和分税制安排缺乏硬约束机制,从而导致政府的税收筹集和使用活动对私人经济带来大量的替代效应,不利于市场经济的生产效率。文章通过构建公共预算制度软约束指数和随机边界分析,实证检验了中国公共预算制度的约束情况对市场生产效率的影响,发现中国公共预算制度软约束的现状显著抑制了生产效率的实现,这为改革中国税制和分税制,提高公共预算制度的约束力提供了经验支持。
Restraint hardening of the public budget is a prerequisite for the effective operation of the market economy. The hard budget of the public budget is not only a matter of budget management, but also the institutional constraints of the tax system and the tax-sharing system are the necessary conditions for achieving the hard constraints of the public budget. The lack of a hard-binding mechanism in China’s tax system and distribution tax system has led to a large number of substitution effects brought by the government’s tax collection and use activities on the private economy, which is not conducive to the production efficiency of the market economy. By constructing a soft constraint index and stochastic frontier analysis of the public budget system, the paper empirically tests the impact of the constraints of China’s public budget system on market productivity and finds that the status quo of soft constraint in China’s public budget system significantly inhibits the production efficiency Provided empirical support for the reform of China’s tax system and tax-sharing system and the binding of the public budget system.