分税制改革后中国财政收入重心变迁  

The Change of China's Center of Fiscal Revenue Gravity since Tax-Sharing Reform in China

作　　者：舒成 曹志文 

机构地区：[1]江西财经大学生态文明研究院,中国江西南昌330013 [2]江西财经大学财税与公共管理学院,中国江西南昌330013

出　　处：《经济地理》2017年第12期138-144,共7页Economic Geography

基　　金：国家社会科学基金重大招标项目(15ZDB159);国家社会科学基金青年项目(13CGL027)

摘　　要：采用重心理论,综合利用Arc GIS10.2与空间角度与地理距离计算软件,基于我国300多个地级市数据测算全国财政收入重心,分析了1994—2015年我国财政收入重心的移动路径,刻画了财政收入重心与几何中心的偏离态势,结论表明:我国财政收入重心与我国几何重心存在偏离,说明我国财政收入存在较为明显的区域差距;我国财政收入呈现椭圆形的闭环状态,说明我国地方财政收入差距不断扩大,特别是东西方向上财政收入差距呈扩大趋势,应进一步深化财税体制改革;通过经济、人口等对财政收入重心影响分析发现,经济发展对财政收入的影响显著,对人口增长的影响不显著;人口增长对财政收入的作用有限,更大程度上是通过经济因素间接影响财政收入。By applying the center of gravity theory, comprehensive use of ArcGIS10.2 and space angle and geographical distance calculation software. Based on more than 300 prefecture-level city data in China, this paper analyzes the movement path and its internal relationship of the center of fiscal gravity and economic gravity and population gravity from 1994 to 2015. The results show that these three centers of gravity are deviated from the geometric center of gravity. This indicates that China＇s fiscal revenue, economic development and population growth all have obvious regional gap. At the same time, the center of fiscal gravity presents an elliptical closed- loop state. It shows that China＇s local fiscal revenue gap is increasing, especially in the east-west difference is obvious. Fiscal difficulties are increasing and the reform of fiscal and taxation systems should be accelerated. Through the analysis of the center of fiscal gravity and economic gravity and population gravity found the impact of economic development on fiscal revenue is significant, the impact of economic development on population growth is not significant, and the effect of population growth on fiscal revenue is limited, but indirectly through economic factors that affect fiscal revenue.

关 键 词：财政重心 经济重心 人口重心 分税制 区域差距 

分 类 号：F812.41[经济管理—财政学]