我国直接融资对财政收入增长效应之初探  

An initial study on the Growth Effect on Fiscal Revenue by Direct Finance

作　　者：宋本强[1] 

机构地区：[1]上海金融学院,上海201209

出　　处：《财经理论与实践》2009年第3期74-78,共5页The Theory and Practice of Finance and Economics

摘　　要：对我国近年直接融资和财政收入增长之间的关系进行了初步探讨和研究。将国内关于财政收入增长原因的研究成果归纳为"94税改"、经济发展、居民收入增长、经济运行等几个方面,并在此基础上用直接融资数据、企业财务数据和宏观财政数据对直接融资和财政收入增长之间的关系进行了分析探讨。结果表明,我国近年来直接融资对财政收入具有明显的增长效应,从另一个角度解释了2006、2007以及2008年上半年我国财政收入高速增长的现象。This paper initially studies the relationship between direct finance and the government revenue of our country in recent years. The study summarizes that the fiscal revenue growth is due to the tax law reform in 1994, economic development, growth of individual income and the government operation. Then we analyze the relationship between direct finance and fiscal revenue by data of direct finance, corporate accounting and government revenue. The results show that the direct finance has growth effect to fiscal revenue, which gives the new explanations to the fast growth of fiscal revenue during 2006 to 2008 in China.

关 键 词：直接融资 财政收入 增长效应 

分 类 号：F810.4[经济管理—财政学]