本文選題：地方財政競爭 + Malmquist指數(shù)�。� 參考：《首都經濟貿易大學》2014年碩士論文

【摘要】：地方財政是國家財政收支的重要組成部分，而地方政府間的財政競爭現(xiàn)象廣泛存在于世界各國。在中國經濟結構轉型的大背景下，地方政府間財政競爭在中國經濟崛起和轉型過程中扮演著重要角色，對地方財政競爭進行研究分析，為解釋當前中國問題提供一個新的視角。同時，提高地方政府的財政效率，對提高地方資源配置效率，提升地方政府治理水平有著重要的理論和現(xiàn)實意義。 本文首先對我國地方財政的經濟效率進行了評價，通過投入產出的分析思路對地方政府的財政效率，尤其是財政支出效率采用了數(shù)據(jù)包絡法（DEA）進行了分析，并構建Malmquist指數(shù)測算了我國211個地級市的財政效率。同時，由于目前現(xiàn)有文獻仍集中在地方政府之間的競爭，而未對地方政府之間的財政競爭形成系統(tǒng)完整的認識，因此基于上述對地方財政效率的評價，計算相關指標并得出結論：地方政府間的財政支出（稅收）競爭確實存在。隨后本文通過建立空間Durbin模型對各地方財政收支的空間競爭模式進行分析后，得出結論：無論是財政支出競爭、財政收入競爭還是財政支出結構競爭，各地方政府均存在相互模仿和趨同的政策策略特征，這反映在空間滯后因變量系數(shù)均顯著為正。同時本文對反映地區(qū)經濟社會特征的重要解釋變量對于地區(qū)間財政競爭的關系和影響進行了深入分析。 本文的創(chuàng)新之處主要有：第一、從研究視角看，本文在當前我國經濟轉型背景下，選擇地方財政競爭作為研究視角，同時運用了規(guī)范分析和空間數(shù)量分析的方式分析了地方財政競爭。第二、運用數(shù)據(jù)包絡分析的方法，構建Malmquist指數(shù)測算了我國211個地級市的財政效率，同時對各地區(qū)的財政效率趨勢進行分析，并提出相關政策建議；第三、依據(jù)空間相關性指標，建立空間Durbin模型，，從固定效應的角度分析影響地方政府財政競爭的因素，具體分析了地方政府間財政支出競爭的社會經濟效應。本文的不足之處主要有：第一、對于眾多影響財政效率的外生因素沒有進行完整分析，指標存在遺漏的地方；第二，研究地方財政競爭所選取的指標，從橫向看其成果并不一定完全歸功于地方財政政策，也可能受到其他經濟因素的共同影響，從縱向看，財政政策的時滯效應也沒有考慮到。
[Abstract]:Local finance is an important part of national fiscal revenue and expenditure, and the phenomenon of financial competition among local governments exists widely all over the world. Under the background of China's economic structural transformation, financial competition among local governments plays an important role in the process of China's economic rise and transformation. The research and analysis of local financial competition provide a new perspective for explaining the current problems in China. At the same time, improving the financial efficiency of local government has important theoretical and practical significance to improve the efficiency of local resource allocation and the level of local government governance. This paper first evaluates the economic efficiency of local finance in China, and analyzes the financial efficiency of local government, especially the efficiency of fiscal expenditure by using data envelopment method (DEAA) through the input-output analysis. And construct Malmquist index to calculate the financial efficiency of 211 prefectural cities in China. At the same time, because the current literature is still concentrated on the competition between local governments, but not on the financial competition between local governments to form a systematic and complete understanding, so based on the above evaluation of local financial efficiency, Calculate the relevant indicators and conclude that local government fiscal expenditure (tax) competition does exist. Then this paper analyzes the spatial competition model of local fiscal revenue and expenditure by establishing spatial Durbin model, and draws a conclusion: whether it is fiscal expenditure competition, fiscal revenue competition or fiscal expenditure structure competition. All the local governments have the characteristics of mutual imitation and convergence, which is reflected in the fact that the coefficients of the spatial lag dependent variables are significantly positive. At the same time, this paper makes a deep analysis of the relationship and influence of the important explanatory variables reflecting the regional economic and social characteristics on the financial competition among regions. The main innovations of this paper are as follows: first, from the perspective of research, this paper chooses the local financial competition as the research perspective under the background of the current economic transformation in China. At the same time, it analyzes the local financial competition by means of normative analysis and spatial quantitative analysis. Secondly, using the method of data envelopment analysis, this paper constructs Malmquist index to measure the financial efficiency of 211 prefecture-level cities in China, and analyzes the trend of fiscal efficiency in various regions, and puts forward some relevant policy recommendations. Thirdly, according to the spatial correlation index, the paper analyzes the financial efficiency of 211 prefecture-level cities in China. The spatial Durbin model is established to analyze the factors that affect the financial competition of local governments from the angle of fixed effect, and the social and economic effects of fiscal expenditure competition among local governments are analyzed in detail. The main shortcomings of this paper are as follows: first, there is not a complete analysis of many exogenous factors that affect the financial efficiency, and the indicators are missing; second, the study of the local financial competition selected indicators, From the horizontal point of view, the results are not necessarily attributed to the local fiscal policy, but may also be affected by other economic factors. From a vertical point of view, the delay effect of fiscal policy has not been taken into account.
【學位授予單位】：首都經濟貿易大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.7

【引證文獻】

相關博士學位論文 前1條

1 梁河;地方政府財政競爭的生產要素空間配置效應研究[D];哈爾濱工業(yè)大學;2015年

本文編號：1835177