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    Title: 中國之一般性轉移支付和公共財支出結構
    China`s general transfer payments and public fiscal expenditure structure
    Authors: 劉淑慧
    Contributors: 胡偉民
    劉淑慧
    Keywords: 一般性轉移支付
    生產促進型公共財
    福利增進型公共財
    Date: 2012
    Issue Date: 2013-09-02 17:22:20 (UTC+8)
    Abstract: 中國近年來為實現公共服務均等化做了許多經濟體制的改革,強調一般性轉移支付的規模與重要性,因此針對一般性轉移支付對政府提供共共服務的影響進而探討。首先構建一個地方稅收競爭模型,通過推導,我們發現,地方政府在生產型公共財的提供上會存在過度,而對於福利增進型公共財的提供則會不足。另外,一般性轉移支付的增加對於福利增進型公共財支出在整個公共財支出中所占比例的作用是不定的。從總體上看,對於稅基較大的地區,一般性轉移支付的增加更容易促進福利增進型公共財支出份額的提升,而對於稅基較小的地區,一般性轉移支付則甚至可能減少福利增進型公共財支出份額,這是造成各地之間公共服務差異化加劇的根本原因。藉此理論依據下,本文進而利用2001-2005年中國縣級財政數據進行驗證,以panel data模型進行實證研究。經由結果發現一般性轉移支付對於生產促進型公共財支出比例為正向影響,福利增進型公共財為負向影響,說明中國現階段的轉移支付制度並不完善,一般性轉移支付的運用及分配未達最優化,進而無法促使政府完成基本公共服務均等化的目標。
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    Description: 碩士
    國立政治大學
    財政研究所
    100255017
    101
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0100255017
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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