| 分税制下中央和地方财政支出结构与地区经济增长 |
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| 引用本文： | 余可, 温海滢,. 分税制下中央和地方财政支出结构与地区经济增长[J]. 华东经济管理, 2011, 25(1): 54-58. DOI: 10.3969/j.issn.1007-5097.2011.01.012 |
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| 作者姓名： | 余可 温海滢 |
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| 作者单位： | 广东商学院,财税学院,广东,广州,510320 |
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| 摘 要： | 文章通过构建分税制下中央和地方财政支出结构与经济增长的数理经济模型和经济计量模型，提出并验证了分税制下中央和地方财政支出结构与经济增长之间的关系，基于对1995--2009年统计数据计量分析的经验证据，最终得出了结论：中央和地方财政支出结构与经济增长的关系是，只有当地方财政支出结构与中央财政支出结构实现结构互补时，地方财政生产性支出才能够促进经济增长。
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| 关 键 词： | 分税制 财政支出结构 地区经济增长 |
The Composition of Central and Local Public Expenditure and Region Economic Growth Under Tax Assignment System |
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| YU Ke; WEN Hai-ying. The Composition of Central and Local Public Expenditure and Region Economic Growth Under Tax Assignment System[J]. East China Economic Management, 2011, 25(1): 54-58. DOI: 10.3969/j.issn.1007-5097.2011.01.012 |
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| Authors: | YU Ke WEN Hai-ying |
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| Affiliation: | College of Taxation and Public Finance; Guangdong University of Business Studies; Guangzhou 510320; China |
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| Abstract: | This paper raise and verify the question of the relationship between composition of central and local public expenditure and economy growth,by constructing mathematical economic model and econometric model,and based on the data of China from 1995 to 2009,we finally reach a conclusion: there is a mutual complementation the relationship among composition of central and local public expenditure and region economy growth,and it is the complementary composition between central and local public expenditure,which ... |
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| Keywords: | tax assignment system the composition of public expenditure region economic growth |
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