【摘要】：財(cái)政競(jìng)爭(zhēng)現(xiàn)象不管是在國(guó)外還是國(guó)內(nèi)都是普遍存在的一種現(xiàn)象，而財(cái)政競(jìng)爭(zhēng)又分為財(cái)政收入競(jìng)爭(zhēng)和財(cái)政支出競(jìng)爭(zhēng)。在我國(guó)，1994年分稅制改革之前，我國(guó)政府間的財(cái)政競(jìng)爭(zhēng)主要表現(xiàn)為收入競(jìng)爭(zhēng)，而分稅制改革之后，地方政府轉(zhuǎn)變?yōu)槟撤N意義上的經(jīng)濟(jì)主體，具有獨(dú)立的事權(quán)，而財(cái)政競(jìng)爭(zhēng)也表現(xiàn)為收入競(jìng)爭(zhēng)和支出競(jìng)爭(zhēng)并存且支出競(jìng)爭(zhēng)逐漸代替收入競(jìng)爭(zhēng)的局面。在財(cái)政支出中，科技支出是重要的組成部分，并且科技的發(fā)展對(duì)于區(qū)域發(fā)展來(lái)說(shuō)起著至關(guān)重要的作用，，所以本文針對(duì)財(cái)政科技支出競(jìng)爭(zhēng)來(lái)展開(kāi)研究。 本文首先通過(guò)運(yùn)用文獻(xiàn)分析法將政府間財(cái)政科技支出的理論進(jìn)行梳理，并掌握了前人的研究情況；其次就廣西區(qū)的財(cái)政科技支出競(jìng)爭(zhēng)方式、競(jìng)爭(zhēng)資源的地緣分布以及廣西區(qū)14個(gè)市級(jí)政府間的財(cái)政科技支出狀況進(jìn)行了具體的分析，指出了不同城市間存在著不同的競(jìng)爭(zhēng)優(yōu)勢(shì)；再次運(yùn)用統(tǒng)計(jì)分析方法和EViews統(tǒng)計(jì)軟件對(duì)廣西財(cái)政科技支出數(shù)據(jù)進(jìn)行實(shí)證分析，得出廣西區(qū)市級(jí)政府間財(cái)政科技支出確實(shí)存在著競(jìng)爭(zhēng)現(xiàn)象的結(jié)論，并且不同城市間的競(jìng)爭(zhēng)敏感度也不盡相同；同時(shí)，對(duì)于廣西區(qū)市級(jí)政府間財(cái)政科技競(jìng)爭(zhēng)也存在著一些問(wèn)題，比如廣西相當(dāng)多市級(jí)科技主管部門(mén)對(duì)財(cái)政科技支出競(jìng)爭(zhēng)重視不夠，廣西財(cái)政科技支出競(jìng)爭(zhēng)的制度設(shè)計(jì)有待于進(jìn)一步完善，財(cái)政科技支出競(jìng)爭(zhēng)資源基礎(chǔ)不同導(dǎo)致科技撥款過(guò)于地域集中，致使地區(qū)間產(chǎn)業(yè)趨同或重復(fù)建設(shè)，地方政府過(guò)分重視資源競(jìng)爭(zhēng)，從而忽略了制度建設(shè)。最后針對(duì)政府間財(cái)政支出競(jìng)爭(zhēng)存在的上述問(wèn)題提出了政策建議。
[Abstract]:Financial competition is a common phenomenon both at home and abroad, and financial competition is divided into fiscal revenue competition and fiscal expenditure competition. In our country, before the tax-sharing reform in 1994, the financial competition among governments was mainly manifested as income competition, and after the tax-sharing reform, the local government turned into an economic main body in a certain sense, and had the independent power of affairs. And the financial competition also shows that the income competition and the expenditure competition coexist and the expenditure competition gradually replaces the income competition. In fiscal expenditure, science and technology expenditure is an important part, and the development of science and technology plays a vital role in regional development, so this paper focuses on the competition of fiscal expenditure on science and technology. This paper firstly combs the theory of inter-government expenditure on science and technology by using the method of literature analysis, and grasps the research situation of predecessors. Secondly, the paper analyzes the competition mode of fiscal science and technology expenditure in Guangxi, the geographical distribution of competitive resources and the expenditure of fiscal science and technology among 14 municipal governments in Guangxi, and points out that there are different competitive advantages among different cities. Thirdly, using the statistical analysis method and EViews statistical software to carry on the empirical analysis to the Guangxi financial science and technology expenditure data, and draw the conclusion that the inter-governmental fiscal scientific and technological expenditure in Guangxi district really has the competition phenomenon. And the sensitivity of competition among different cities is not the same. At the same time, there are also some problems in the competition of fiscal science and technology among the municipal governments in Guangxi. For example, quite a number of municipal science and technology authorities in Guangxi have not paid enough attention to the competition of fiscal and technological expenditure. The system design of Guangxi financial science and technology expenditure competition needs to be further improved. The different resource base of fiscal science and technology expenditure competition leads to the excessive concentration of scientific and technological funds, which leads to the convergence or repeated construction of inter-regional industries. The local government pays too much attention to the competition of resources, thus neglecting the system construction. Finally, some policy suggestions are put forward to solve the above problems in the competition of inter-governmental fiscal expenditure.
【學(xué)位授予單位】：廣西民族大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.45

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