CAJ | 학술논문

在中国经济转型的过程中,中国式财政分权无疑是最重要的一项制度设计。很多文献从财政分权对我国经济增长的收益和成本的角度进行研究,得出了不尽相同的结论。本文从财政分权带来的市场分割的角度,运用1996-2007年我国分省面板数据,对1994年分税制改革后我国市场分割、财政分权程度及经济增长的关系进行了分析。结果显示,财政分权一方面对东中西部地区的经济增长起到了促进作用,另一方面财政分权带来的市场分割对其积极作用有所削弱,且对东部地区的削弱作用要远大于中西部地区。由于各地区在资源禀赋、政策环境等方面的差异,在同一个激励框架之下,财政分权对东部地区经济增长的促进作用仍大于其对于中西部地区的促进作用。
재중국경제전형적과정중,중국식재정분권무의시최중요적일항제도설계。흔다문헌종재정분권대아국경제증장적수익화성본적각도진행연구,득출료불진상동적결론。본문종재정분권대래적시장분할적각도,운용1996-2007년아국분성면판수거,대1994년분세제개혁후아국시장분할、재정분권정도급경제증장적관계진행료분석。결과현시,재정분권일방면대동중서부지구적경제증장기도료촉진작용,령일방면재정분권대래적시장분할대기적겁작용유소삭약,차대동부지구적삭약작용요원대우중서부지구。유우각지구재자원품부、정책배경등방면적차이,재동일개격려광가지하,재정분권대동부지구경제증장적촉진작용잉대우기대우중서부지구적촉진작용。
In the process of economic transformation in China,Chinese-style fiscal decentralization is undoubtedly the most important institution design.A lot of papers have studied the benefits and costs of fiscal decentralization and they obtained different conclusions.In this paper,viewing from market segmentation,we use China’s provincial panel data of 1996-2007 to analyze the relationship between the market segmentation,fiscal decentralization and economic growth after the tax system reform in 1994.The result shows that,on the one hand,fiscal decentralization is accelerating economic growth,on the other hand,the cost of fiscal decentralization,namely market segmentation,has weakened this positive function.And this weakening result in the eastern region is much larger than in the middle and western regions.Due to regional disparities in natural resources conditions,policy environment and so on,fiscal decentralization can play larger positive function on economic growth in the eastern region than in the middle and western regions,even under the same incentive framework.