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新疆财政竞争力研究
引用本文:李光辉,文桂江.新疆财政竞争力研究[J].重庆商学院学报,2006,16(3):18-22.
作者姓名:李光辉  文桂江
作者单位:[1]中共乌鲁木齐新市区党委,新疆乌鲁木齐830011 [2]新疆财经学院财政系,新疆乌鲁木齐830012
摘    要:自二十世纪50年代以来,财政竞争经历了从单纯的税收竞争到税收与支出的混合竞争阶段.在经济全球化、区域经济一体化下,财政竞争已渗入到各个地区.我们利用新疆1994年至2003年的相关数据,对新疆财政竞争力做了计算和分析,结果表明:新疆短期的财政竞争力得到了提高,但长期的财政竞争力减弱.为提高新疆长期的财政竞争力,新疆应采用具有区域特色的差异化竞争战略,而不是简单地模仿内地的竞争战略与措施.

关 键 词:税收竞争  支出竞争  财政竞争力
文章编号:1008-6439(2006)03-0018-05
收稿时间:01 16 2006 12:00AM
修稿时间:2006年1月16日

Research into financial competence of Xinjiang
LI Guang-hui,WEN Gui-jiang.Research into financial competence of Xinjiang[J].Journal of Chongqing Institute of Commerce,2006,16(3):18-22.
Authors:LI Guang-hui  WEN Gui-jiang
Institution:1. Wulumuqi Municipality Government,Wulumuqi 830011;2. Xinjiang College of Finance and Economics,Wulumuqi 830012,China
Abstract:Since the 1950s, financial competition undergoes from taxation competition to mixed competition of taxation and expenditure. Under the background of economic globalization and regional economic integration, financial competition influences every region. By using the related data from 1994 to 2003 of Xinjiang, this paper calculates and analyzes Xinjiang financial competence. The results show that Xinjiang short - term financial competence is promoted but long - term financial competence is weakened. In onrder to promote Xinjiang long - term financial competence, Xinjiang should implement different competitive strategies with regional cbaracteristics and should not simply imitate inland competitive strategies.
Keywords:taxation competition  expenditure competition  financial competence
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