CAJ | 학술논문

中国省级以下政府间财政关系缺乏规范性，其中，财政集中度的优化问题是中国财政体制改革亟待解决的问题之一。本文基于1997年至2009年间的面板数据，重点考察省级以下政府财政集中的决定因素。研究表明：考察变量对财政集中度变化有较好的预测效果；经济发展水平与财政集中度存在倒u型关系；城市化水平与财政集中正相关；少数民族人数比例、人口数量、经济开放度以及地级市数量与财政集中度负相关；西部地区的财政集中度要高于东部地区。
중국성급이하정부간재정관계결핍규범성，기중，재정집중도적우화문제시중국재정체제개혁극대해결적문제지일。본문기우1997년지2009년간적면판수거，중점고찰성급이하정부재정집중적결정인소。연구표명：고찰변량대재정집중도변화유교호적예측효과；경제발전수평여재정집중도존재도u형관계；성시화수평여재정집중정상관；소수민족인수비례、인구수량、경제개방도이급지급시수량여재정집중도부상관；서부지구적재정집중도요고우동부지구。
The financial relationship of China＇ s provincial government lack of standardization, among them, the optimization of financial concentration is one of problems to be solved in China＇ s financial system reform. This paper, based on the panel data of 1997 to 2009, focuses on the factors which decide the financial concentration of provincial level. Research shows that： the variables included in the regression are helpful in the prediction of changes in the level of concentration; Income level and financial concentration existing an inverted U type relationship ; There is a positive causal relationship between the level of urbanization and fiscal concentration; Minority proportion, population size, economic openness and the number of prefecture - level city pose a negative effect on fiscal concentration; Financial concentration of the western region is higher than the eastern region.