财政分权促进了地方公共物品供给效率的提高吗？——以北京市为例的实证分析

doi:10.13438/j.cnki.jdxb.2017.01.005

吉首大学学报（社会科学版）

财政分权促进了地方公共物品供给效率的提高吗？——以北京市为例的实证分析

昌忠泽

（中央财经大学财经研究院/北京财经研究基地，北京 100081）

出版日期:2017-01-01 发布日期:2017-01-16
作者简介:昌忠泽，男，博士，中央财经大学财经研究院教授，博士生导师。
基金资助:
教育部哲学社会科学研究重大课题攻关项目(15JZD011)

Does Fiscal Decentralization Improve Provision Efficiency of Local Public Goods?

CHANG Zhongze

（Institute for Finance and Economics Research,Central University of Finance and Economics,Beijing 100081,China）

Online:2017-01-01 Published:2017-01-16

摘要/Abstract

摘要：通过SPSS计量软件，采用线性回归分析方法，对北京市地方公共物品供给水平的影响因素进行了实证分析。结果表明：（1）地方公共物品的供给与财政分权体制的关系在1994年分税制改革前后存在着显著差异，1994年以前财政分权体制与北京市地方公共物品的供给不存在显著的相关关系，而1994年分税制改革以后，财政分权体制与北京市地方公共物品的供给存在显著的负相关关系，即财政分权对促进北京市地方公共物品的供给不仅没有积极效应，而是相反，存在显著的负效应；（2）1994年以前，北京市地方公共物品的供给与GDP之间存在显著的负相关关系，与瓦格纳定律相悖，而1994年分税制改革以后，北京市地方公共物品的供给与GDP之间存在显著的正相关关系；（3）1994年以前，北京市地方公共物品供给与人口规模之间不存在显著的相关关系，1995年以后，北京市地方公共物品供给与人口规模之间呈现出显著的负相关关系。

关键词： 财政分权, 地方公共物品, 供给效率

Abstract: By using SPSS software packet,this paper adopts linear regression analysis method to make positive analysis on public goods influence factor of Beijing Municipality.We find：(1)There is not significant correlativity between fiscal decentralization and provision efficiency of local public goods prior to 1994,on the contrary,there is significant negative correlation between fiscal decentralization and provision efficiency of local public goods after 1995;(2) There is significant negative correlation between GDP and provision efficiency of local public goods prior to 1994,on the contrary,There is significant positive correlation between GDP and provision efficiency of local public goods after1995;(3) There is not significant correlation between population size and provision efficiency of local public goods prior to 1994,on the contrary,There is significant negative correlation between population size and provision efficiency of local public goods after1995.

Key words: fiscal decentralization, local public goods, provision efficiency

昌忠泽. 财政分权促进了地方公共物品供给效率的提高吗？——以北京市为例的实证分析[J]. 吉首大学学报（社会科学版）, DOI: 10.13438/j.cnki.jdxb.2017.01.005.

CHANG Zhongze. Does Fiscal Decentralization Improve Provision Efficiency of Local Public Goods?[J]. Journal of Jishou University（Social Sciences）, DOI: 10.13438/j.cnki.jdxb.2017.01.005.

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财政分权促进了地方公共物品供给效率的提高吗？——以北京市为例的实证分析

Does Fiscal Decentralization Improve Provision Efficiency of Local Public Goods?

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