摘要
一方面供给侧降成本需要减税,另一方面新动力培育需要增加财政投入,故现有财政支出效率提升就显得尤为迫切。本文利用超效率DEA模型测算了我国31个省级行政单位2007年至2013年财政支出相对经济效率,结果显示:我国财政支出相对有效,但省际间存在相对效率差异,表明相同的支出规模上,财政支出效率具有提升空间。进一步通过控制省份和年份异质性,利用面板模型分析影响财政支出相对经济效率差异的因素,回归结果表明:经济发展水平和结构、社会税收负担、市场化程度和对外开放度均显著影响财政效率。据此,思考通过构建效率提升财政转移支付激励制度;推进政府投入方向转型;改革现行税制结构三大路径实现地方财政支出效率提升。
On one hand, reform of the supply side needs tax cost reduction. On the other hand, new cultivation needs financial investment increase, so the fiscal expenditure efficiency of governments is particularly important.By employing super-efficiency DEA model, this paper evaluates 31 provincial governments＇ efficiency of fiscal spending from 2007 to 2013, and results of the evaluation show： Generally speaking, the expenditure of local governments is efficient; The expenditure of western and central provinces is in general higher than easterncoast provinces, which indicates effect of promoting economic growth in western-central China is better than that in east-coast. By utilizing panel model of controlling regional and timing heterogeneity, the paper suggests：Level and structure of economy development, social taxation burdens and market openness level can exert an significant impact on the efficiency. Base on the empirical analysis, in order to improve the efficiency of fiscal expenditure, government should build the fiscal transfer payment incentive system, increase government input in third industry and procurement, reform the tax system to adjust tax burden structure.
出处
《财政研究》
CSSCI
北大核心
2016年第7期35-45,共11页
Public Finance Research
基金
2015安徽省社会科学创新发展研究课题重大项目"三期叠加阶段安徽政府投融资提质增效研究"(Z2015003)资助
2014安徽大学博士科研启动经费项目"地方政府融资负债预算管理研究"(J10113190045)资助
关键词
财政支出
经济效率
影响因素
提升
Fiscal Expenditure
Economic Efficiency
Influential Factors
Promotion
