地区财政收入水平与质量评价及影响因素分析——以广西为例  

Evaluation of Level and Quality about Regional Financial Income as well as Analysis towards Its Influencing Factors

作　　者：龚三乐[1,2] 

机构地区：[1]西南大学经济管理学院,重庆400715 [2]广西财经学院,广西南宁530003

出　　处：《区域金融研究》2011年第4期78-83,共6页Journal of Regional Financial Research

基　　金：广西哲学社会科学课题"促进广西经济社会可持续发展与财政良性互动的对策研究"(08FJY006)的阶段性成果

摘　　要：财政收入水平主要指财政收入的数量水平,包括财政收入的名义量水平、相对潜在财政收入水平实际征收的量的水平、满足经济社会建设公共开支需求的量的水平等三方面含义。财政收入质量主要指财政收入内在属性的好坏,包括收入构成状况的好坏、收入真实性的好坏以及收入成长性的好坏。基于上述含义,构建评价地区财政收入水平与质量的指标体系。运用指标体系,对广西财政收入水平进行纵、横向评价并与国内相关地区进行比较。基于协整理论与ECM模型分析影响广西财政收入水平的因素。最后提出提高广西财政收入水平的对策建议。Level of financial income mainly refers to financial income＇s amount level including three meaning,namely level of revenue＇s nominal amount,the amount actually collected relative to the potential amount and the amount of public expenditure to meet the needs of economic and social construction.Quality of financial income mainly refers to quality of financial income＇s intrinsic properties including financial income＇s constitution,the authenticity and the growth state.Based on the above meaning,we construct the index system of assessing level and quality of regional financial revenue.Utilizing the index system,we take vertical,horizontal evaluation on financial income level in Guangxi and compare with domestic-related areas.Based on the cointegration test（AEG test） and ECM model,we analyze the influencing factors of financial income level in Guangxi.Finally,the paper brings forward suggestions to increase level of Guangxi financial income.

关 键 词：财政收入水平 财政收入质量 评价 

分 类 号：F832.7[经济管理—金融学]