中部地区地方政府支农实证分析  

An Empirical Analysis of Local Government Fiscal Aid to Agriculture in Central China

作　　者：易洪海[1,2] 

机构地区：[1]中南大学商学院 [2]湖南省财政厅

出　　处：《财务与金融》2009年第3期90-92,76,共4页Accounting and Finance

摘　　要：本文从中部地区基层地方政府财政收入来源、财政支出结构、财政支出影响因素角度,分析了当前中部地区财政支持新农村建设的问题。结果表明,中部地区基层政府财政收入较多的依赖中央政府的转移支付,其支出受制度安排影响,缺乏财政决策权;财政支出类别繁多,资金利用效率不高;基层政府教育负担过重;回归分析表明,增加基层政府本级财政收入,能显著增加基层财政的农业投入和教育投入。本文提出,合理界定各级政府的事权,合理划分税权,加强基层财政资金的监督和管理,将有助于中部地区地方政府充分发挥在新农村建设中的重要作用。In this paper, some problems about local government fiscal aid to the new rural construction in central region have been found based on the analysis of local government revenue sources, the structure and affecting factors of fiscal expenditure. One problem is that the local government is lack of financial decision-making power because the revenue of local governments is more dependent on central government transfer payments, and the expenditure of local government is affected by institutional arrangements. Another is variety of financial expenditure with low utilization. Moreover, burden of the education for the local government is also very heavy. ＇Regression analysis showed that the increase in financial revenue of local governments, can significantly improve agricultural inputs and educational investment of local government. In this paper, it was pointed out that reasonable definition of the authorities at all levels of government, a reasonable division of tax power, strengthening local financial supervision and management, will help local government in central region to play a more important role in the new rural construction.

关 键 词：中部地区 财政 新农村 

分 类 号：F81[经济管理—财政学]