我国地方财源结构优化研究的文献综述  

A Literature Review of Research on the Optimization of Local Financial Resource Structure in China

作　　者：杨树琪 王业超 Yang Shuqi;Wang Yechao(Institute of Finance and Taxation,Yunnan University of Finance and Economics,Kunming 650221,China;Department of Finance and Public Management,Yunnan University of Finance and Economics,Kunming 650221,China)

机构地区：[1]云南财经大学财政税收研究所,昆明650221 [2]云南财经大学财政与公共管理学院,昆明650221

出　　处：《大理大学学报》2019年第11期113-118,共6页Journal of Dali University

基　　金：云南省哲学社会科学规划基金基地重点研究项目(JD2018ZD05)

摘　　要：对地方财源结构现状问题的实证研究成果,从地方政府存在财政困境、表现、原因、路径及对策等视角进行归纳分析,梳理地方财政困境:经济差异与财源侵蚀、问题及表现,地方财源结构建设:优化路径与创新以及对策建议的实证研究结果,归纳与总结我国财源建设的地区差异性、财源结构优化的各种研究思路和方法,并概括我国地方财源结构优化的路径选择、优化地方财源结构的对策建议的拓展和延伸,研究方法的演进等。同时,对研究材料的收集、分析与使用作简要评论。Empirical research achievements on the current situation of local financial resource structure are summarized and analyzed from the perspectives of local government's financial difficulties,performance,causes,paths and countermeasures.Combing the local financial dilemma such as economic differences,financial resources erosion,problems and performance,and local financial resources structure construction such as optimization path and empirical research results of countermeasures and suggestions,this paper sums up various research ideas and methods for regional differences in financial construction and optimization of financial resources structure,and summarizes the path selection of local financial resources structure optimization,the expansion and extension of countermeasures for optimizing local financial resources structure,the evolution of research methods,etc.At the same time,the collection,analysis and use of research materials are briefly reviewed.

关 键 词：地方经济 财源结构 税源结构 文献综述 

分 类 号：F812.7[经济管理—财政学]