摘要
利用作者创建的经济计量诊断学理论和传统的经济计量学理论以及现代统计学方法 ,首次从模型角度研究了近年来中国财政税收体制改革政策行为变迁对财政运行过程的影响。以天津为例 ,建立了天津地方财政预算内支出的经济计量模型 ,具体诊断、识别出国家财政税收政策行为变迁发生的年份、影响程度和运行机制。从模型拟合、模型诊断效果分析看 ,完全符合天津市财政实际运行状况和国家财政税收体制改革政策行为的运用过程。
Using the theory of econometric diagnosis which has been created by myself,the theory of traditional econometrics,and the methods of modern statistics,I have researched the influence of policy behavior changes in finance and taxation reform in the process of finance movement from the view of models for the first time.We have established the econometric model for Tianjin local government budgetary expenditures.Meanwhile,we have carried on diagnosis for the fiscal policy behavior changes from the model.The results are very satisfactory.
出处
《天津商学院学报》
2000年第2期11-15,共5页
Journal of Tianjin University of Commerce
关键词
中国
财税体制改革
经济计量模型
财政预算
finance and taxation reform
budgetary revenue
budgetary expenditures
econometric model
