云南省政府非税收入规模影响因素的实证分析  

Empirical Analysis of Affecting Scale Factors of Yunnan Non-tax Revenue

作　　者：张永超[1] 陶婷婷[2] 刘静[1] 

机构地区：[1]云南财经大学会计学院,云南昆明650221 [2]暨南大学人文学院,广东珠海519000

出　　处：《昆明学院学报》2010年第5期86-88,96,共4页Journal of Kunming University

基　　金：云南省财政厅会计学会资助项目"云南省事业单位国有资产非税收入管理研究"

摘　　要：以云南省1994~2008年相关统计数据为基础,研究影响云南省非税收入规模的因素。实证研究发现,经济发展水平、政府职能范围和财政供养人口比重是影响云南省政府非税收入规模的重要因素。为控制政府非税收入规模,云南省应该进一步精简政府机构,降低政府机构从业人口比重,进一步完善财税体制改革,规范非税收入的管理,健全资源型企业法律保护力度,防止出现对资源型企业收费混乱的现象。Based on the 1994～2008 statistical dates of Yunnan Province to study the affecting scale factors of the non-tax revenue of Yunnan Province.Empirical study found that levels of economic development,the scope of government functions and financial support of the population are the important factors of the non-tax revenue in Yunnan Province.In order to control the scale of governmental non-tax revenue,it′s necessary for Yunnan Provincial government to simplify administration structure,decrease the employment percentage in the governmental structure,get further perfection of financial tax reform,regulate the management of non-tax revenue,perfect the law protection for resource-typed enterprises and prevent the charge chaos in them.

关 键 词：云南省 非税收入 非税收入规模 政府职能 职能范围 精简机构 

分 类 号：F812.43[经济管理—财政学]