财政分权与非国有制经济部门的发展  

On the Fiscal Decentralization and the Development of Non-public Sectors

作　　者：司政[1] 龚六堂[1] 

机构地区：[1]北京大学光华管理学院,北京市100871

出　　处：《金融研究》2010年第5期1-12,共12页Journal of Financial Research

摘　　要：分权是中国改革的重要内容,建立社会主义市场经济体制是中国改革的基本目标之一,而非国有制经济部门的发展则是由计划经济向市场经济转轨的重要表现,于是分权能否促进,以及能够在多大程度上促进非国有制经济的发展就成为一个重要命题。本文基于1994年分税制改革以来的省级面板数据,检验了财政分权与非国有制经济发展之间的关系,发现财政分权对于非国有制经济发展的影响呈现出倒U型曲线的特征,说明分权在一定范围内能够促进非国有制经济部门成长,但过度的分权也会抑制其发展。本文的结果也为理解财政分权影响经济增长的作用机制提供了视角。Decentralization is an important content of China＇s reform while constructing market-based economy is one of the basic objectives of the reform. Therefore, the development of non-public sectors is a key characteristic of the transition from a planned economy to a market economy. Whether the decentralization, as well as the extent to which it promotes the non-public sectors has become an important proposition. This paper explores the relationship between fiscal decentralization and development of non-public sectors since 1994 when the fenshuizhi （fiscal federalist structure） reform started. We find that the impact of decentralization shows a characteristic of inverted U-shaped curve, indicating immoderate decentralization will inhibit the development of nonpublic sectors. This result also provides a perspective for understanding the mechanism through which fiscal decentralization affects economic growth.

关 键 词：财政分权 非国有制经济 市场化 经济增长 

分 类 号：F810[经济管理—财政学] F271