Abstract: On the basis of constructing the evaluation index system of local government's fiscal absorption capacity, and using panel data of 31 provinces in mainland China from 2007 to 2016, this paper uses entropy weight method to synthesize a single index to depict the financial absorption capacity of local governments in each province. On this basis, this paper uses the kernel density estimation chart and Dagum Gini coefficient method to analyze its distribution dynamics and regional differences, and uses the coefficient of variation method and static panel convergence model to investigate its σ convergence and β convergence characteristics.The research results are as follows:(1)The fiscal absorption capacity of local governments in the whole country and in the three major regions of the eastern, central and western regions shows a steady upward trend. But their absolute differences are obviously or weakly expanding, and all show gradient characteristics in different degrees, with multipolarization or polarization becoming increasingly prominent.(2)The overall spatial difference shows a certain degree of weakening but the rebound momentum is increasingly prominent. Regional differences are the main source of overall differences, and the contribution of intra-regional differences and super-variable density are both low.(3)The fiscal absorption capacity of local governments in the whole country and the western region not only has σ convergence characteristics, but also has absolute β convergence and conditional β convergence characteristics. However, the eastern and central regions do not have obvious σ convergence characteristics,but both have absolute β convergence and conditional β convergence characteristics.Finally, according to the research conclusion, the paper puts forward some policy implications for reference.

Key words: Local Governments, Fiscal Absorption Capacity, Distribution Dynamics, Regional Differences, Spatial Convergence

摘要： 通过构建地方政府财政汲取能力评价指标体系,利用2007~2016年中国大陆31个省份面板数据,采用熵权法合成单一化指数刻画各省份地方政府财政汲取能力,在此基础上,运用核密度估计图、Dagum基尼系数法分析其分布动态与地区差异,并借助变异系数法与静态面板收敛模型考察其σ收敛和β收敛特征。研究表明:(1)全国整体及三大区域地方政府财政汲取能力均呈趋稳上升态势,同时其绝对差异均有明显或微弱扩大趋势,且均表现出不同程度的梯度特征,多极或两极分化现象渐趋凸显。(2)总体差异整体有一定程度减弱但反弹势头日益凸显,区域间差异是总体差异的主要来源,区域内差异和超变密度的贡献均较低。(3)全国整体与西部区域地方政府财政汲取能力不仅存在σ收敛特征,也均存在绝对β收敛和条件β收敛特征,而东、中部两大区域均不存在明显σ收敛特征,但都存在绝对β收敛和条件β收敛特征。最后,根据研究结论提出了可供借鉴的政策启示。

关键词: 地方政府, 财政汲取能力, 分布动态, 地区差异, 空间收敛