CAJ | 학술논문

笔者通过面板数据模型并利用30个煤炭城市2004年～2010年的数据,实证研究煤炭资源开采对地方财政收入的影响及其传导机制。结果表明：资源优势转化为财政经济优势存在障碍,煤炭资源开发主要通过对物质资本和人力资本投入的挤出效应以及限制第三产业发展制约地方财政收入的增加,其中对物质资本投资的挤出效应最为明显。因此,建议适时推进产业结构的升级和现有财税制度改革,促使资源型城市经济生态转型与财政可持续发展。
필자통과면판수거모형병이용30개매탄성시2004년～2010년적수거,실증연구매탄자원개채대지방재정수입적영향급기전도궤제。결과표명：자원우세전화위재정경제우세존재장애,매탄자원개발주요통과대물질자본화인력자본투입적제출효응이급한제제삼산업발전제약지방재정수입적증가,기중대물질자본투자적제출효응최위명현。인차,건의괄시추진산업결구적승급화현유재세제도개혁,촉사자원형성시경제생태전형여재정가지속발전。
Establishing a panel data model and taking advantage of 30 coal cities from 2004 to 2010, we use an empirical study to get the effects and transmission mechanism from resource economics to the local revenue. The results show that： there are some obstacles that affect the resource advantage into the financial and economic advantages; the coal resources are developed mainly through the crow- ding out of investment in physical capital and human capital as well as the limit of the development of the tertiary industry to constrain the development of the local revenue, among which the effect is most obvious in squeezing out the investment in physical capital. Therefore, we need timely adjustments to promote the upgrading of industrial structure and the existing taxation system reform, to pro- mote economic and ecological transformation of resource - based cities and fiscal sustainability.