非税自主权与部门结构升级:“竭泽而渔”还是“细水长流”?  

Non-tax Autonomy and Upgrading of Department Structure:Unsustainable Exploitation or Improvement of Long Standing?

作　　者：姚鹏 马志达 Yao Peng;Ma Zhida(School of Economics,Qufu Normal University,Rizhao 276826,China;School of Economics,Shandong University,Jinan 250100,China)

机构地区：[1]曲阜师范大学经济学院,山东日照276826 [2]山东大学经济学院,山东济南250100

出　　处：《财经研究》2022年第9期124-138,共15页Journal of Finance and Economics

基　　金：山东省高等学校青年创新团队发展计划(2021RW008);山东省自然科学基金青年项目(ZR2021QG048);中国博士后科学基金第67批面上项目(2020M672032)。

摘　　要：作为国家财政收入支柱之一,非税收入拥有高度自主性特征,是实现国家治理的重要基础。地方政府利用非税自主权参与国民收入初次分配和再分配,实现资源要素在各个部门间合理配置,推动部门结构升级。文章利用2011-2019年292个地级市的面板数据,分析非税自主权对部门结构升级的影响。进一步以非税比重为门限变量,运用面板门限效应模型进行实证研究。实证结果表明:(1)非税自主权显著促进了部门结构合理化和高级化水平,推动了部门结构升级;(2)非税自主权与部门结构合理化和高级化之间呈现倒“U”形关系,这表明只有将地方非税自主权控制在合理边界内,才能“细水长流”;(3)门限效应检验显示,非税自主权与部门结构升级之间存在显著的非税比重的门限效应。(4)机制分析表明,非税自主权的提升提高了技术创新水平和资源配置效率,从而推动部门结构升级。文章的研究有利于更加全面地理解非税收入及其自主权的作用,进而为非税收入制度改革和部门结构优化提供经验支持。As the pillar of national fiscal revenue,non-tax revenue has a high degree of autonomy and is an important foundation for the realization of national governance.Although the expansion of non-tax revenue has brought some negative effects,the proportion of non-tax revenue has been fluctuating around 40%,which has not broken the global consensus that non-tax revenue occupies an auxiliary position.In addition,it cannot be ignored that local governments using non-tax autonomy to participate in the primary and secondary distribution of income realizes the rational allocation of resource elements among various departments,which in turn promotes the upgrading of department structure.This paper uses the panel data of 292 prefecture-level cities from 2011 to 2019 to analyze the impact of non-tax autonomy on the upgrading of department structure.Further,using the non-tax proportion as the threshold variable,the panel threshold effect model is used to empirically examine the reasonable range of non-tax proportion to realize the structural upgrading effect of nontax autonomous departments.The empirical results show that:(1) Non-tax autonomy significantly promotes the rationalization and advanced level of department structure,and promotes the upgrading of department structure.(2) There is an inverted “U”-shaped relationship between non-tax autonomy and the rationalization and advancement of department structure,which indicates that only by controlling local non-tax autonomy within a reasonable boundary,can it be improved for a long time.(3) The threshold effect test shows that there is a significant non-tax proportion threshold effect between non-tax autonomy and the upgrading of department structure.Specifically,there are single thresholds and double thresholds for the rationalization and advancement effects of the department structure of non-tax autonomy,which further proves the above conclusion.(4) The mechanism analysis shows that the improvement of non-tax autonomy improves the level of technological innovation and th

关 键 词：非税自主权 部门结构升级 部门结构高级化 部门结构合理化 门限效应 

分 类 号：F812.43[经济管理—财政学]