财政分权背景下的地方政府预算外收入扩张——基于中国省级面板数据的实证研究被引量：15

The Off-Budgetary Revenue Expansion of Local Governments in the Context of Fiscal Decentralization:An Empirical Research Based on China Provincial Panel Data

在线阅读下载PDF

导出

摘要本文对财政分权背景下我国地方政府预算外收入扩张的原因进行了理论分析,研究发现:地方政府预算外收入与辖区经济发展水平存在显著的负相关关系;与行政事业单位人员规模存在显著的正相关关系;与预算内财政支出存在显著的负相关关系;同时,在预算内财政支出既定时,预算外收入与转移支付规模存在显著的负相关关系。说明了分权改革后地方政府扩张预算外收入一方面在于弥补其财政支出的缺口;另一方面,由于预算外资金的收和支没有完全脱钩,行政事业单位改革的不彻底性,地方政府追求可自由裁量财政资源最大化的偏好等原因,进一步加剧了预算外收入的扩张。 This paper analyzed the off-budgetary revenue expansion of China's local governments in the context of fiscal decentralization,and conducted empirical researches with the 1998-2009provincial panel data.The results show that the off-budgetary revenue has negative relation with the level of economic development,has positive relation with the administrative staff scale,has negative relation with the budgetary fiscal expenditure,meanwhile,when the budgetary fiscal expenditure is established,the off-budgetary revenue has negative relation with the transfer payment scale.The conclusions show that local governments expand the off-budgetary revenue after decentralization reform in order to remedy the fiscal expenditure gap,on the other hand,because the income and expenditure are not fully decoupled,the administrative institutions reform incompletely,and local governments pursuit the maximization of discretion financial resource,these further aggravate the offbudgetary revenue expansion.

作者江克忠夏策敏

机构地区南京审计学院经济学院上海财经大学公共经济与管理学院

出处《浙江社会科学》 CSSCI 北大核心 2012年第8期25-33,155-156,共9页 Zhejiang Social Sciences

基金江苏省高校优势学科建设工程资助项目"审计科学与技术"(PAPD-AST)的资助 2012年教育部人文社科基金青年项目"财政分权地方政府策略性行为与公共品供给"(12JYC790076)的阶段性研究成果

关键词财政分权预算外收入面板数据 Fiscal Decentralization,Off-Budgetary Revenue,Panel Data

分类号 F812.7 [经济管理—财政学] F224 [经济管理—国民经济]

作者简介作者江克忠，经济学博士，南京审计学院经济学院讲师；（南京211815）夏策敏，上海财经大学公共经济与管理学院博士研究生。（上海200433）

引文网络
相关文献

参考文献27

1B. A. Abrams and W. R. Dougan, 1986, "The effects of constitutional constraints on governmental spending" ,Public Choice ,49(2) ,101-116.
2D. Bails, 1982, "A critique of the effectiveness of tax-- expenditure limitations", public Choice, 38 ( 2 ), 129 -- 138.
3D. Joulfaian and M. L. Marlow, 1991, "The rela-tionship between on- budget and off- budget govern- ment", Econo rn ics Letters, 35 ( 3 ), 307 -- 310.
4E. Auriol and M. Warlters,2005,"Taxation Base in Developing Countries", Journal of Public Economics, 89 (4) ,625--646.
5G. Brennan and J. M. Buchanan, 1980, The Power to Ta3c : Analytical Joundations of a fiscal constitution, New York : Cambridge University Press.
6G. Brennan and J. M. Buchanan, 1977, "Towards a tax constitution for Leviathan", Journal of Public Eco- nomics,8(3) ,255--273.
7H. J. Raimondo, 1992,Economic of State and Lo- cal Government, New York :Praeger.
8Hongbin Cai and Daniel Treisman, 2005,"Did Gov- ernment Decentralization Cause China's Economic Mira- cle", World Politics, 58 (4), 505 -- 535.
9Honghin Li and Li- An Zhou, 2005, "Political Turnover and Economic Performance: the Incentive Roie of Personnel Control in China", Journal of Public Eco- nomics,89(9-10) ,1743--1762.
10J. M. Buchanan and R. E. Wagner, 1977, Democ- racy in deficit : The political legacy of Lord Keynes , New York : Academic Press.