财经论丛 ›› 2019, Vol. 35 ›› Issue (2): 21-29.

• 财政与税收 • 上一篇    下一篇

财政制度垂直失衡、政府竞争与市场化进程

王瑞祥1, 王文甫2, 倪锦文3   

  1. 1.贵州财经大学大数据应用与经济学院,贵州 贵阳 550025;
    2.西南财经大学财政税务学院,四川 成都 611130;
    3.安徽大学经济学院,安徽 合肥 230601
  • 收稿日期:2017-11-30 出版日期:2019-02-10 发布日期:2019-01-28
  • 作者简介:王瑞祥(1980-),男,河南辉县人,贵州财经大学大数据应用与经济学院讲师;王文甫(1970-),男,安徽繁昌人,西南财经大学财政税务学院教授,通讯作者;倪锦文(1998-),女,安徽蚌埠人,安徽大学经济学院学生。
  • 基金资助:
    国家社科重大招标课题(15ZDA016);教育部人文规划项目(15YJA790061)

Fiscal Vertical Imbalance, Government Competition and Marketization Process

WANG Ruixiang1, WANG Wenfu2, NI Jinwen3   

  1. 1.School of Big Data Application and Economics, Guizhou University of Finance and Economics, Guiyang 550025, China;
    2.School of Public Finance and Taxation, Southwestern University of Finance and Economics, Chengdu 611130, China;
    3. School of Economics, Anhui University, Hefei 230601, China
  • Received:2017-11-30 Online:2019-02-10 Published:2019-01-28

摘要: 改革开放以来,中国财政体制在逐步的完善过程中推动着中国市场经济的发展。但是,财政分权带来地方财政收支缺口日益增大,出现了财政体制垂直失衡的问题,在影响经济发展的同时,也影响着中国市场化进程。本文采用2005~2014年中国的省级面板数据,分析了中国财政垂直失衡与政府竞争对中国市场化进程的影响。结果发现:总体上看,财政垂直失衡与政府竞争对市场化进程有显著的负向激励;分区域来看,则具有明显的地区差异性特征,财政垂直失衡与政府竞争在阻碍东部地区市场化的同时,对中西部地区市场化进程有促进作用;财政垂直失衡与政府竞争相互影响,共同加剧了对市场化进程的阻碍程度。

关键词: 财政垂直失衡, 政府竞争, 市场化

Abstract: Since the adoption of the Reform and Opening-up policy, China's financial system has been improved gradually, which promotes the development of economy. However, because of the fiscal decentralization, the gap between the local financial revenue and expenditure has been growing and the vertical fiscal imbalance affects the process of marketization in China. This article, based on the provincial panel data from 2005 to 2014, discusses the relationship among vertical fiscal imbalance, the government competition and the marketization process. The findings show that overall speaking, the vertical fiscal imbalance and the government competition have significant negative effects on marketization. But there are obvious regional differences: the vertical fiscal imbalance and the government competition slow down the marketization process in eastern regions of China but speed up the marketization process in central and western regions. Moreover, the vertical fiscal imbalance and the government competition influence each other, and they in combination have intensified the difficulties in the marketization process.

Key words: Vertical Fiscal Imbalance, Government Competition, Marketization

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