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作 者:王家合[1] 伍颖[1] Wang Jiahe;Wu Ying(School of Public Administration, Huazhong Agricultural University, Wuhan 430070, China)
机构地区:[1]华中农业大学公共管理学院,湖北武汉430070
出 处:《当代经济管理》2017年第7期49-55,共7页Contemporary Economic Management
基 金:国家社会科学基金项目(11BZZ041);中央高校基本科研业务费专项资金项目(52204-14017)
摘 要:以2007年政府预算收支分类改革之后的统计口径测量,我国现阶段行政成本占财政收入和财政支出的比重呈下降趋势,但与G20成员国的平均水平相比,行政成本仍有较大的优化空间。以我国2007~2015年省级面板数据为基础,运用固定效应模型,从政府财政收支、政府预算、政府规模、城市化水平、经济发展水平、物价水平和居民生活水平等方面分析了影响行政成本的因素,并提出相应建议。研究表明:财政收入支出比、地方财政支出占GDP的比值、财政支出决算数占预算数的比值和行政人员占总人口的比值对行政成本有显著的正向影响,城镇失业率对行政成本有显著的负向影响,而行政固定资产投资占总固定资产投资的比值、城镇人口占比、第二产业占比和居民消费价格总指数对行政成本的影响不显著。According to the international accounting caliber after the2007government budget reform,the ratio of administrative cost in China accounted for fiscal expenditure,fiscal revenue has decreased,which indicates that the administrative cost has been effectively controlled.Butcompared with the average level of G20member countries,China's administrative cost still have a large control space.Based on panel data of30provinces from2007-2015,form the aspects of government revenue and expenditures,government budgeting,government scale,urbanization level,economic development level,price level and living standard of resident,it investigates the influencing factors of administrative cost,using the quantitative analysis of fixed effect model.The results show that the ratio of financial income to expenditure,the ratio of local fiscal expenditure to GDP,the ratio of final accounts to budget accounts of fiscal expenditure and the ratio of administrative personnel to the total population are significantly affected,the urban unemployment rate has a reverse effect,the ratio of investment in administrative fixed assets to the total investment in fixed assets,the proportion of urban population,second industries GDP to total GDP and the general consumer price index have no effect on administrative cost.
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