我国财政收入规模的现状与最优取值分析  

Analysis on the Current and Optimal Level of Fiscal Revenue Scale

作　　者：郭彦卿[1] 李兰英[1] 

机构地区：[1]天津财经大学,天津300222

出　　处：《中央财经大学学报》2009年第12期17-20,共4页Journal of Central University of Finance & Economics

摘　　要：财政收入规模反映政府对社会资源的控制能力,其大小不仅影响着政府职能的发挥,也会影响企业和居民的生产积极性以及社会经济的发展。本文在对我国财政收入统计口径重新调整的基础上,对我国目前的财政收入规模大小进行了实证分析,并求出使经济增长率和投资率最大化的最优财政收入规模为23%-30%。我国的财政收入规模已处在最优区间,因此,目前的主要问题是财政收入结构的完善。Fiscal revenue scale reflects the government＇s ability to control social resources, which not only affects the government functions, but also affects the businesses and residents＇enthusiasm for production and social-economic development. This paper made empirical analysis on the fiscal revenue scale based on the adjustment of the current fiscal revenue category, and estimated the level of optimal fiscal revenue which makes the economic ratio and investment ratio maximum is 23% -30%. Now the actual fiscal revenue is in the optimal range, priority issue is how to improve the fiscal revenue structure. growth so the priority issue is how to improve the fiscal revenue structure.

关 键 词：财政收入 财政收入规模 经济增长 投资 

分 类 号：F812.41[经济管理—财政学]