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廣西市級政府間財政科技支出競爭研究

發(fā)布時間:2019-03-17 07:47
【摘要】:財政競爭現(xiàn)象不管是在國外還是國內(nèi)都是普遍存在的一種現(xiàn)象,而財政競爭又分為財政收入競爭和財政支出競爭。在我國,1994年分稅制改革之前,我國政府間的財政競爭主要表現(xiàn)為收入競爭,而分稅制改革之后,地方政府轉(zhuǎn)變?yōu)槟撤N意義上的經(jīng)濟(jì)主體,具有獨(dú)立的事權(quán),而財政競爭也表現(xiàn)為收入競爭和支出競爭并存且支出競爭逐漸代替收入競爭的局面。在財政支出中,科技支出是重要的組成部分,并且科技的發(fā)展對于區(qū)域發(fā)展來說起著至關(guān)重要的作用,,所以本文針對財政科技支出競爭來展開研究。 本文首先通過運(yùn)用文獻(xiàn)分析法將政府間財政科技支出的理論進(jìn)行梳理,并掌握了前人的研究情況;其次就廣西區(qū)的財政科技支出競爭方式、競爭資源的地緣分布以及廣西區(qū)14個市級政府間的財政科技支出狀況進(jìn)行了具體的分析,指出了不同城市間存在著不同的競爭優(yōu)勢;再次運(yùn)用統(tǒng)計分析方法和EViews統(tǒng)計軟件對廣西財政科技支出數(shù)據(jù)進(jìn)行實證分析,得出廣西區(qū)市級政府間財政科技支出確實存在著競爭現(xiàn)象的結(jié)論,并且不同城市間的競爭敏感度也不盡相同;同時,對于廣西區(qū)市級政府間財政科技競爭也存在著一些問題,比如廣西相當(dāng)多市級科技主管部門對財政科技支出競爭重視不夠,廣西財政科技支出競爭的制度設(shè)計有待于進(jìn)一步完善,財政科技支出競爭資源基礎(chǔ)不同導(dǎo)致科技撥款過于地域集中,致使地區(qū)間產(chǎn)業(yè)趨同或重復(fù)建設(shè),地方政府過分重視資源競爭,從而忽略了制度建設(shè)。最后針對政府間財政支出競爭存在的上述問題提出了政策建議。
[Abstract]:Financial competition is a common phenomenon both at home and abroad, and financial competition is divided into fiscal revenue competition and fiscal expenditure competition. In our country, before the tax-sharing reform in 1994, the financial competition among governments was mainly manifested as income competition, and after the tax-sharing reform, the local government turned into an economic main body in a certain sense, and had the independent power of affairs. And the financial competition also shows that the income competition and the expenditure competition coexist and the expenditure competition gradually replaces the income competition. In fiscal expenditure, science and technology expenditure is an important part, and the development of science and technology plays a vital role in regional development, so this paper focuses on the competition of fiscal expenditure on science and technology. This paper firstly combs the theory of inter-government expenditure on science and technology by using the method of literature analysis, and grasps the research situation of predecessors. Secondly, the paper analyzes the competition mode of fiscal science and technology expenditure in Guangxi, the geographical distribution of competitive resources and the expenditure of fiscal science and technology among 14 municipal governments in Guangxi, and points out that there are different competitive advantages among different cities. Thirdly, using the statistical analysis method and EViews statistical software to carry on the empirical analysis to the Guangxi financial science and technology expenditure data, and draw the conclusion that the inter-governmental fiscal scientific and technological expenditure in Guangxi district really has the competition phenomenon. And the sensitivity of competition among different cities is not the same. At the same time, there are also some problems in the competition of fiscal science and technology among the municipal governments in Guangxi. For example, quite a number of municipal science and technology authorities in Guangxi have not paid enough attention to the competition of fiscal and technological expenditure. The system design of Guangxi financial science and technology expenditure competition needs to be further improved. The different resource base of fiscal science and technology expenditure competition leads to the excessive concentration of scientific and technological funds, which leads to the convergence or repeated construction of inter-regional industries. The local government pays too much attention to the competition of resources, thus neglecting the system construction. Finally, some policy suggestions are put forward to solve the above problems in the competition of inter-governmental fiscal expenditure.
【學(xué)位授予單位】:廣西民族大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2014
【分類號】:F812.45

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