“扩权强县”改革的经济效应评估——以四川为例  

Economic Effect Assessment of Provinces Directly Governing County Reform:Empirical Evidence from Sichuan

作　　者：赵绍阳[1] 周博 Zhao Shaoyang;Zhou Bo

机构地区：[1]四川大学经济学院

出　　处：《财经科学》2019年第7期122-132,共11页Finance & Economics

摘　　要：本文分别利用四川省1993-2014年各县的面板数据和1998-2013年各县规模以上工业企业调查数据,通过构建面板数据固定效应以及双重差分的计量模型来评估省直管县改革对经济发展产生的影响。实证研究发现,省直管县改革在宏观上促进了县域经济的发展,从企业层面来说,第一次改革试点和第二次改革试点促进企业经济增长的效果都很明显。若按企业类型划分,改革对非国有企业的正面影响大于对国有企业的正面影响,进一步地利用实际有效税率的变化验证了省直管县改革对企业经济增长和分析企业异质性的影响机制。Province directly governing county(PGC) reform is an important fiscal system reform in China. The original intention of the policy design is to promote fiscal decentralization, improve administrative efficiency, and promote local economic development. Based on the county-level panel data in Sichuan Province from 1993 to 2014 and the survey data of industrial enterprises from 1998 to 2013, This paper investigates the effects of the reform on economic development by using difference-in-difference(DID) and triple difference(DDD) methods. Our empirical results indicate that the reform has promoted the development of the county economy on macro level. On enterprise level, the effects of the first and second reform to promote the economic growth of enterprises were obvious and significant. From the view of enterprise type, the positive impact of the reform on the non-state-owned enterprises in the county-administered enterprises is greater than that of the state-owned enterprises. We explain this effect in terms of real effective tax rates.

关 键 词：省直管县 县域经济 企业增长 实际有效税率 

分 类 号：F207[经济管理—国民经济]