中国地方财政高质量发展定量测评与多维解析  

Quantitative Evaluation and Multi-dimensional Analysis of High-qualityDevelopment of Local Finance in China

作　　者：赵桂芝[1] 郭雁飞 ZHAO Guizhi;GUO Yanfei(School of Economics,Liaoning University,Shenyang 110036,China)

机构地区：[1]辽宁大学经济学院,辽宁沈阳110036

出　　处：《统计与信息论坛》2023年第10期46-58,共13页Journal of Statistics and Information

基　　金：国家社会科学基金重大项目“中国特色标准经济学学科体系与推动我国高质量发展研究”(18ZDA036);辽宁教育厅科学研究经费项目“后疫情时代增进我国城市财政可持续发展体制机制创新研究”(LJC202033)。

摘　　要：地方财政高质量发展是促进经济稳定运行和健康发展的基本前提和重要保障,是经济高质量发展值得关注的重要议题。立足新时代背景下中国地方财政高质量发展的重要意义和现实价值,从六个维度采用4000余组财政数据构建地方财政高质量发展指数模型,对中国31个省(市、区)的地方财政高质量发展水平进行实证测评并予以多维解析。研究表明,中国地方财政高质量发展呈现稳中有进的态势,但是不同省份和区域的财政高质量发展水平横向异质性突出,各地区制约财政高质量发展的主体因素也不尽相同,亟待探寻形成根源,因地制宜,精准施策,以提升地方财政高质量水平,进一步推进“十四五”发展规划以及两个“一百年”奋斗目标顺利实现。The high-quality development of local finance is the basic premise and important guarantee for promoting stable operation and healthy development of the economy,and is also an important issue worthy of attention for high-quality economic development.In face of the new era,it is required to accurately grasp the connotation of the main body of high-quality development of local finance,scientifically construct an index system to measure the high-quality development of local finance,and build a model of high-quality development index of local finance from six dimensions:fiscal revenue,fiscal expenditure,local government debt,social security fund,budget management and fiscal governance effectiveness,using more than 4000 sets of fiscal data,so as to empirically evaluate the level of high-quality development of local finance in 31 provinces(cities and districts)in China.The study also analyzes the factors influencing the level of local financial quality development and their corresponding contributions in multiple dimensions and paths.The study shows that the high quality development of local finance in most regions of China from 2015 to 2020 shows a steady progress,but there are significant differences in the level of high quality development of local finance in each province and in the four regions of eastern,central,western and northeastern China.The overall level of local financial quality development is the highest in the eastern region,followed by the central region,and the low financial quality development index in the western and northeastern regions,and the gap between the eastern region and other regions is obvious and continues to widen.Moreover,there is a problem of uneven development of each dimension of local financial quality development.Through the introduction of the obstacle factor diagnostic model to diagnose the factors affecting the quality development of local finance in 31 provinces(municipalities and districts)in China,it is found that the main factors affecting the level of quality development o

关 键 词：地方财政高质量发展 六重维度 异质性 障碍因子诊断 精准施策 

分 类 号：F810[经济管理—财政学]