公共预算制度软约束与市场生产效率——基于我国省级面板数据的实证检验  

Soft Constraint of Public Budget System and Productive Efficiency of Market:An Empirical Test Based on the Provincial Panel Data of China

作　　者：龚旻[1] 甘家武[2] 

机构地区：[1]湖南商学院财政金融学院,长沙410205 [2]云南财经大学国际工商学院,昆明650221

出　　处：《云南财经大学学报》2016年第2期81-92,共12页Journal of Yunnan University of Finance and Economics

基　　金：教育部哲学社会科学研究重大课题攻关项目"我国公共财政风险评估及其防范对策研究"(10JZD0023)

摘　　要：公共预算的约束硬化是保证市场经济有效运行的前提。公共预算硬约束不仅只是预算管理的问题,税制和分税制的制度约束是实现公共预算硬约束的必要条件。中国税制和分税制安排缺乏硬约束机制,从而导致政府的税收筹集和使用活动对私人经济带来大量的替代效应,不利于市场经济的生产效率。文章通过构建公共预算制度软约束指数和随机边界分析,实证检验了中国公共预算制度的约束情况对市场生产效率的影响,发现中国公共预算制度软约束的现状显著抑制了生产效率的实现,这为改革中国税制和分税制,提高公共预算制度的约束力提供了经验支持。To harden the constraint of public budget is the precondition for market economy to run effectively. The hard constraint of public budget system is not just a problem of budget management, and the institutional constraint of tax system and tax division system is the necessary condition to realize the hard constraint of public budget. China＇ s tax system and tax division system lack of constraint mechanism, which brings substitution effect to private economy through the actions of raising and using tax of government, which is bad for the productive efficiency of market economy. By constructing the soft constraint index of public budget system and the stochastic frontier analysis, this paper tests empirically the effect of constraint effect of public budget on the productive efficiency of market in China. The authors find out that the situation of soft constraint of public budget system of China remarkably restrains the productive efficiency, which provides empirical support for reforming China＇ s tax system and tax division system, and improve the constraint of public budget system.

关 键 词：公共预算制度软约束 税制 分税制 生产效率 

分 类 号：F810.2[经济管理—财政学]