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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/59533


    Title: 中國大陸行政事業性收費對地方公共支出之影響
    Authors: 黃莉馨
    Contributors: 吳文傑
    黃莉馨
    Keywords: 行政事業性收費
    地方公共支出
    追蹤資料
    Date: 2012
    Issue Date: 2013-09-02 17:22:32 (UTC+8)
    Abstract:   中國大陸自1978年改革開放以來,地方政府對於地方公共支出的責任越來越重,使得財政負擔越來越大,因而漸漸仰賴預算外收入彌補財政缺口,到了1994年分稅制改革之後,地方政府稅收大減,但支出責任卻沒有減少,使得地方政府的收入比重漸漸傾向預算外收入,預算外收入大幅膨脹,行政事業性收費也快速成長。地方政府在面對公共支出問題的同時,行政事業性收費的成長開啟了另一道窗,讓地方政府有了喘息的機會,兩次改革後不斷增加的財政壓力也獲得舒緩。
      本文的主要研究目的為探討中國大陸地方政府行政事業性收費對於地方公共支出是否具有影響,更進一步將公共支出分為教育支出、醫療衛生支出、社會保障支出,探討是否會因為支出類別的不同而有不同的影響效果。本文使用中國大陸31個省市地區自1998年至2011年的追蹤資料 (panel data),採二元固定效果模型 (two-way fixed effect model) 來進行實證分析。實證結果發現,行政事業性收費對於總公共支出、教育支出、醫療衛生支出、社會保障支出皆具有正向的影響,且效果顯著。
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    Description: 碩士
    國立政治大學
    財政研究所
    100255020
    101
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0100255020
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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