本文關(guān)鍵詞： 財政收入 經(jīng)濟增長 計量模型 影響因素 政策建議　出處：《遼寧大學》2013年碩士論文　論文類型：學位論文

【摘要】：分稅制改革以來，隨著經(jīng)濟的高速增長，我國地方財政收入進入一個快速增長時期，遼寧省財政收入由1994年的153.7億元，增長到2011年的2640.5億元，17年間，遼寧省地方財政收入絕對額增長了超過17倍；生產(chǎn)總值由1994年的2461.8億元增加到2011年的22025.9億元。 普遍認為一國的經(jīng)濟增長與財政收入呈現(xiàn)顯著相關(guān)的關(guān)系。而具體到地方的財政收入如何促進地方的經(jīng)濟發(fā)展上面，則大多體現(xiàn)在能夠幫助地方政府職能的順利實現(xiàn)、滿足地方經(jīng)濟發(fā)展需要的條件和促進地方經(jīng)濟社會穩(wěn)定協(xié)調(diào)發(fā)展等各個方面。然而在地方的財政收入增加的過程中需要把握一個度，如果經(jīng)濟的發(fā)展速度與財政收入增長的速度相互不協(xié)調(diào)就會造成各地政府都不愿看到的負面效應。具體為，如果政府的財政收入規(guī)模增長過快就會給當?shù)亟?jīng)濟社會造成較大壓力，抽調(diào)了過多市場上應流動的資金，降低了經(jīng)濟發(fā)展的周期的速率。而若財政收入較慢就會導致失去對于經(jīng)濟社會發(fā)展的引導力，沒有足夠的力量把可能會偏離的經(jīng)濟發(fā)展拉回正軌。同時，經(jīng)濟增長也決定了財政的規(guī)模、數(shù)量、結(jié)構(gòu)。無論是經(jīng)濟理論還是實踐都告訴我們一個共同的道理：即經(jīng)濟增長決定財政收入，經(jīng)濟發(fā)展速度決定了財政收入的規(guī)模和增長速度。 針對這種狀況，本文為研究地方經(jīng)濟發(fā)展與財政收入之間的相互關(guān)聯(lián)選取了遼寧省地方財政作為研究對象，文章采用理論研究與數(shù)據(jù)分析相結(jié)合的研究方法尋找了財政收入背離經(jīng)濟增長的根源。文章大致分為緒論與正文四個章節(jié)共五部分，首先介紹了文章寫作的研究背景與理論基礎，其次對于要分析的遼寧省經(jīng)濟狀況做了大致的介紹，，在國內(nèi)外其他學者的研究基礎上運用計量經(jīng)濟學原理構(gòu)建了分析經(jīng)濟增長與財政收入的回歸模型并最終探尋了二者不相協(xié)調(diào)的原因。最后對主要原因進行深入研究后，總結(jié)經(jīng)驗，提出相關(guān)政策建議。
[Abstract]:Since the reform of tax-sharing system, with the rapid growth of economy, the local fiscal revenue of our country has entered a period of rapid growth. The fiscal revenue of Liaoning Province has increased from 15.37 billion yuan in 1994 to 264.05 billion yuan in 2011 for 17 years. Liaoning Province's local fiscal revenue increased by more than 17 times in absolute terms; the gross domestic product increased from 246.18 billion yuan in 1994 to two tillion two hundred and two billion five hundred and ninety million yuan in 2011. It is generally believed that a country's economic growth is significantly related to its fiscal revenue. However, when it comes to how local fiscal revenues promote local economic development, most of them are reflected in their ability to help the smooth realization of the functions of local governments. The conditions for meeting the needs of local economic development and promoting local economic and social stability and coordinated development, etc. However, in the process of increasing local financial revenue, we need to grasp a degree. If the pace of economic development and the rate of fiscal revenue growth are not in harmony with each other, there will be negative effects that governments everywhere do not want to see. If the size of the government's revenue grows too fast, it will put greater pressure on the local economy and society, drawing on too many funds that should flow in the market. Reduces the rate of the economic development cycle. If the fiscal revenue is slower, it will lead to a loss of guidance to economic and social development, and there will not be enough power to bring the economic development that may deviate from it back on track. At the same time, Economic growth also determines the size, quantity and structure of finance. Both economic theory and practice tell us a common truth: economic growth determines fiscal revenue. The speed of economic development determines the scale and growth rate of fiscal revenue. In order to study the relationship between local economic development and fiscal revenue, this paper selects Liaoning Province local finance as the research object. The article uses the research method of combining theoretical research and data analysis to find out the source of financial revenue deviating from economic growth. The article is divided into five parts: introduction and four chapters of the text. First of all, it introduces the research background and theoretical basis of the writing of the article, and then gives a general introduction to the economic situation of Liaoning Province, which is to be analyzed. Based on the research of other scholars at home and abroad, this paper constructs a regression model to analyze economic growth and fiscal revenue by using econometrics principle, and finally explores the reasons why the two do not coordinate. Summarize experience and put forward relevant policy recommendations.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.7;F127

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