摘要
文章基于2009—2017年我国276个地级市的样本数据,通过构建空间滞后面板门槛模型,从垂直财政不平衡的角度,对财政分权与经济高质量发展的关系进行了实证检验。结果表明,财政分权有利于经济高质量发展水平的提高,垂直财政不平衡与财政分权之间存在交互作用,适度的垂直财政不平衡有助于发挥财政分权对经济高质量发展的正向影响,而当垂直财政不平衡程度超过门槛后,财政分权对经济高质量发展的积极作用趋于减弱。为实现经济高质量发展,应进一步理顺政府间的财政关系,明确各级政府的事权清单,充实地方财力,强调地方事权与财权的匹配。
Based on the perspective of vertical fiscal imbalances, this paper made the empirical test about the relationship between fiscal decentralization and high-quality economic development by using spacial lag panel threshold model and panel data of 276 cities from 2009 to 2017.The results are as follows: Fiscal decentralization is conducive to the improvement of high-quality economic development.There is interaction between vertical fiscal imbalances and fiscal decentralization.Moderate vertical fiscal imbalances is helpful to exert the positive impact of fiscal decentralization on high-quality economic development.When the degree of vertical fiscal imbalance exceeds the threshold, the positive effect of fiscal decentralization on high-quality economic development tends to weaken.In order to achieve the goal of high-quality economic development, we should rationalize the relationship between governments at all levels, clarify the list of administrative powers of governments, enrich fiscal resources of local governments, and emphasize the matching of administrative power and fiscal power.
作者
宋美喆
SONG Mei-zhe(School of Finance,Hunan University of Finance and Economics,Changsha 410205,China)
出处
《西安财经大学学报》
CSSCI
2021年第3期53-61,共9页
Journal of Xi’an University of Finance and Economics
基金
湖南省教育科学“十三五”规划项目“湖南省高等教育与科技创新的耦合协调关系测度及提升对策研究”(XJK19QJG001)
湖南省教育厅科学研究优秀青年项目“地方政府公共服务竞争对城市群经济集聚的影响及优化对策研究”(18B479)
湖南省社科成果评审委员会课题“策略互动视角下公共服务对长江中游城市群经济空间结构的影响研究”(XSP19YBZ095)。
关键词
财政分权
垂直财政不平衡
经济高质量发展
空间滞后面板门槛模型
fiscal decentralization
vertical fiscal imbalances
high-quality economic development
spacial lag panel threshold model
