当代财经 ›› 2017, Vol. 0 ›› Issue (05): 277-.

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地方政府竞争、财政压力与地方预算编制科学性——基于省级面板数据的分析

冯辉   

  1. (河南财经政法大学 财政税务学院,河南 郑州 450046)
  • 收稿日期:2016-12-18 发布日期:2021-01-21
  • 作者简介:冯 辉,河南财经政法大学讲师,博士,主要从事地方预算管理研究,联系方式fenghui1949@163.com。

Local Government Competition, Fiscal Pressure and Local Budgeting Scientificity: An Analysis Based on Provincial Panel Data

FENG Hui   

  1. (Henan University of Economics and Law, Zhengzhou 450046, China)
  • Received:2016-12-18 Published:2021-01-21

摘要: 预算编制科学性是现代预算制度的核心要求。利用1997—2014年中国省级面板数据,研究了地方政府竞争、财政压力与地方预算编制科学性之间的关系。地方政府间财政竞争不利于税收增长,两者间呈负相关关系;财政竞争使地方政府承受沉重财政压力,预算执行过程中地方政府可能利用土地垄断供给者的身份去追求财政超收并调整年初预算,预算年度内的财政压力与预决算偏离之间呈负相关关系;跨越预算年度的财政支出增长压力不涉及年度预算调整,两者间呈正相关关系。因此,需要清理规范区域性税收优惠政策,积极优化财政支出结构,加强人大预算监督职能。

关键词: 地方政府竞争,财政压力,预算编制科学性,现代预算制度

Abstract: Budgeting scientificity is one of the core requirements of the modern budget system. By making use of the provincial panel data from 1997 to 2014, this paper studies the relationship between local government competition, fiscal pressure and local budgeting scientificity. The fiscal competition among local governments is to the disadvantage of tax revenue growth; there is a negative correlation between the two. Fiscal competition makes local governments bear heavy fiscal pressures; during the course of budget implementation, local governments would use the identity of land monopoly provider in order to seek excess revenue and adjust the initial budget. There is a negative correlation between the fiscal pressure in the budget year and the deviation between the initial and final budgets. The growth pressure of fiscal expenditure beyond the budget year does not involve the annual budget adjustment; there is a positive correlation between the two. Therefore, it is necessary to clear and regulate the regional preferential tax policies, to optimize actively the structure of fiscal expenditures, and to strengthen the budget supervision function of the National People’s Congress.

Key words: local government competition; fiscal pressure; budgeting scientificity; modern budget system