分税制下中央和地方财政支出结构与地区经济增长.docVIP

分税制下中央和地方财政支出结构与地区经济增长 2011年01月Jan ,2011 (第275卷第01期)EastChinaEconomicManagement(Vo.l25,No.01) ????????!DOI??10 3969/j issn 1007-5097 2011 01 012分税制下中央和地方财政支出结构与地区经济增长余 可,温海滢(广东商学院 财税学院,广东 广州 510320)[????]文章通过构建分税制下中央和地方财政支出结构与经济增长的数理经济模型和经济计量模型,提出并验证了分税制下中央和地方财政支出结构与经济增长之间的关系,基于对1995 2009年统计数据计量分析的经验证据,最终得出了结论:中央和地方财政支出结构与经济增长的关系是,只有当地方财政支出结构与中央财政支出结构实现结构互补时,地方财政生产性支出才能够促进经济增长b[??5????]分税制;财政支出结构;地区经济增长[??????5????]F810 45 [????????5??]A [????5щ??]1007 5097(2011)01 0054 05TheCompositionofCentralandLocalPublicExpenditureandRegionEconomicGrowthUnderTaxAssignmentSystemYUKe,WENHai ying(CollegeofTaxationandPublicFinance,GuangdongUniversityofBusinessStudies,Guangzhou510320,China)Abstract:Thispaperraiseandverifythequestionoftherelationshipbetweencompositionofcentralandlocalpublicexpenditureande conomygrowth,byconstructingmathematicaleconomicmodelandeconometricmode,landbasedonthedataofChinafrom1995to2009,wefinallyreachaconclusion:thereisamutualcomplementationtherelationshipamongcompositionofcentralandlocalpublicexpendi tureandregioneconomygrowth,anditisthecomplementarycompositionbetweencentralandlocalpublicexpenditure,whichmakesthempositivelyrelatedwithregioneconomygrowth.Keywords:taxassignmentsystem;thecompositionofpublicexpenditure;regioneconomicgrowth ??5??????????????????????????,1994??????5??????????????????????????????,??????????????????????,????????????З????5??b????5??5??????????,????????5??????????????????b??5Barro(1990)??5????5??????????,Devara ??????5????????б??????????b??5??????????,??????5????janaSwaroopamp;Zou](1996[3)??????5????????э????????????????????????????5??????5??5,с????5??????????????5????????????????5??????????????5??,????????????????????5????????5????????????b??5????????5??????????????э????????5,??????5????????5??,??э????5??????????????????????????????????????,????????????????????????5??????????????????????,??????????5????5????a????a????????????????????????????????5??????????b??????????????????????????????bDevarajanaSwaroopa