文献类型：期刊文献

中文题名：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

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

作者：冯辉[1]

第一作者：冯辉

机构：[1]河南财经政法大学财政税务学院

第一机构：河南财经政法大学财政税务学院

年份：2017

卷号：0

期号：5

起止页码：34-43

中文期刊名：当代财经

外文期刊名：Contemporary Finance & Economics

收录：CSTPCD;;国家哲学社会科学学术期刊数据库;北大核心:【北大核心2014】；CSSCI:【CSSCI2017_2018】；

基金：国家社会科学基金项目"财政分权下的地方政府投资绩效问题研究"(12BJY132);广州市哲学社会科学"十二五"规划项目"潜在财力标准下公共物品供给的边际可及性研究"(15G101)

语种：中文

中文关键词：地方政府竞争;财政压力;预算编制科学性;现代预算制度

外文关键词：local government competition;fiscal pressure;budgeting scientificity;modern budget system

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。
Budgeting scientificity is one of the core requireme nts 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.