财政分权度、经济发展水平对财政支出结构影响的实证分析

基于2007—2009年全国31个省份的样本数据,应用多种方差分析方法及Tukey检验等相关后续检验方法,将经济发展水平与财政分权度相结合分析其对财政支出结构产生的影响。实证结果表明财政分权度和经济发展水平对地区财政支出结构有显著影响。财政分权度、经济发展水平及其交互项对维持性支出比重和社会性支出比重的线性相关值有显著影响;财政分权度对维持性支出比重有显著影响,对社会性支出比重和经济性支出比重没有显著影响;经济发展水平对维持性支出和社会性支出比重有显著影响,对经济性支出比重没有显著影响。各地在调整财政支出结构时要综合权衡经济发展水平和财政分权度的状况。

Empirical Analysis on the Impact of Fiscal Decentralization Degree and Economic Development Level to the Structure of Fiscal Expenditure

Based on the sample data of China＇s 31 provinces in 2007-2009 years,the paper combines the economic development level with fiscal decentralization degree to analyze their impact on the structure of fiscal expenditure with the application of multiple analysis of variance method and the Tukey test follow-up test method.The empirical results show that there is a significant effect of fiscal decentralization degree and economic development level to the regional structure of fiscal expenditure.Specifically,the impact of fiscal decentralization degree,economic development level and their interaction terms to the linear correlation value of proportion of maintenance expenditure and social expenditure are significant.The impact of fiscal decentralization degree to the proportion of maintenance expenditure is significant but to the proportion of social expenditure and economic expenditure is not significant.The impact of economic development level to the proportion of maintenance expenditure and social expenditure is significant but to the proportion of economic expenditure is not significant.Forever,when regulating the financial expenditure restructure,all localities must weigh the status of economic development level and fiscal decentralization degree.