省直管县财政管理体制改革的影响因素分析 |
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引用本文: | 刘小兵,吕凯波.省直管县财政管理体制改革的影响因素分析[J].南京审计学院学报,2014(1):19-27. |
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作者姓名: | 刘小兵 吕凯波 |
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作者单位: | 上海财经大学公共经济与管理学院,上海200433 |
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基金项目: | 【基金项目]国家社会科学基金青年项目(IOCJY009);上海财经大学研究生创新基金项目(CXJJ-2013-409) |
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摘 要: | 基于2007年全国21省1620个县(市)推行财政省直管县改革状况,利用制度供求模式分析我国地方财政管理体制改革受阻的原因,结果显示:从供给层面看,下辖县(市)个数和电子政务水平对省直管县改革有显著影响,而省级财力与市场化程度等变量的影响不显著;从需求层面看,粮棉生产大县、县域经济发展水平低、财政自给能力差的县(市)进行试点改革的可能性较大,这体现了地方政府间财政分配关系“宪法秩序”的重要性。
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关 键 词: | 省直管县 市管县 制度供求模式 财政管理体制改革 财政资金分配 财政分权 电子政务 |
A Study on the Influential Factors of Province-Managing-County Reform |
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Affiliation: | LIU Xiaobing, LYU Kaibo |
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Abstract: | Using a dataset of 1620 counties in 2007, we employ the logit model to analyze the influential factors on local fiscal institution evolution. The study shows That the supply level, the development of e-government and the numbers of counties un- der the jurisdiction of a province are crucial to the selection of the local fiscal management system while the provincial finance level and the degree of marketization are not. At the demand level, a negative correlation is founded between the development of county economy, fiscal autonomy and the reform probability, suggesting the importance of the constitutional order in fiscal allocation among the local governments. |
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Keywords: | province-managing-county city-managing-county the mode of institution supply and demand fiscal system re-form fiscal financial allocation fiscal decentralization e-government |
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