分税制改革对地方财政支出结构变化影响的实证分析  

The Empirical Analysis of Tax Sparing System Reform Impacts on Local Fiscal Expenditure Structure Changes

作　　者：余可[1] 温海滢[1] 

机构地区：[1]广东商学院财税学院,广东广州510320

出　　处：《华东经济管理》2009年第3期140-143,共4页East China Economic Management

摘　　要：文章采用非参数检验和数据结构突变检验的方法,对我国地方财政支出结构变量在分税制改革前后十年的平均数据进行对比分析,得出结论认为分税制改革后地方财政基本建设支出结构与改革之前没有显著的差异,而支农支出和科教文卫支出的结构分布则具有明显的差异,其结构的整体水平呈明显的下降趋势。This paper comparatively analyzes the local fiscal expenditure changes around tax sparing system by the method of nonparametric test and data structure change test. Final conclusion shows that there is no difference of the composition of infrastructure expenditure, but there are significant differences of the composition of agriculture expenditure and science ＆ education ＆ culture ＆ health expenditure , whose trends are significantly down moving.

关 键 词：分税制 非参数检验 结构突变 

分 类 号：F015[经济管理—政治经济学]