分税制改革、财政分权与中国经济增长

该文在 Zhang 和 Zou(1998)与 Lin 和 Liu(2000)的框架下实证检验了中国1986?2002年财政分权与经济增长的关系,发现我国的财政分权效应存在显著的跨时差异和地区差异.我们认为,分税制改革后各级政府之间政策协调能力的加强是促进财政分权积极作用的重要原因之一.同时,体制变革的因素、转移支付的设计和政府财政支出的构成也影响了财政分权与经济增长之间的关系.

THE FENSHUIZHI REFORM,FISCAL DECENTRALIZATION,AND ECONOMIC GROWTH IN CHINA

This paper investigates the effects of fiscal decentralization on provincial economic growth in China with a panel data set.Based on Zhang and Zou(1998)and Lin and Liu(2000), we find the fenshuizhi reform largely changes the relationship between fiscal decentralization and economic growth,which is significantly negative before 1994 while significantly positive over the nine years since then.The coefficient of fiscal decentralization is no longer significantly negative in the sample from 1986 to 2002.The sub...