地方财政收入目标设定的特征事实与时空演变研究  

Research on the Characteristics,Facts and Spatio-temporal Evolution of Local Fiscal Revenue Target Setting

作　　者：赵德昭 陈可佩 韩宁 陈嘉成 Zhao Dezhao;Chen Kepei;Han Ning;Chen Jiacheng

机构地区：[1]河南财经政法大学财政税务学院 [2]中央财经大学中国财政发展协同创新中心

出　　处：《财政科学》2024年第12期76-90,共15页Fiscal Science

基　　金：国家社会科学基金一般项目“地方财政收入目标约束影响共同富裕的理论机制、效应及对策研究”(项目编号:22BJL023);“2024年度中原英才计划”—中原文化领军人才;河南省高等学校青年骨干教师培养计划(项目编号:2021GGJS066)。

摘　　要：本文以中国2002—2022年277个城市及其所属省份为研究对象,对地方财政收入目标设定的特征事实以及时空演变趋势进行系统探究和阐释。研究发现:地方财政收入目标的设定存在“层层加码”“软、硬约束”以及“与经济增长(目标)互动”的特征事实,这些约束性特征的预期实现效果会受到中央政策导向变化、不同地区和发展阶段等因素的影响;中国四大经济区域在财政收入目标的设定上既存在共性,又展现出显著的异质性特征,各区域的财政收入目标与其经济发展阶段紧密相关。本研究有助于揭示地方政府在财政收入目标设定与实施过程中的行为逻辑,进而为优化“目标引领增长”策略提供事实依据与科学参考。Taking 277 cities and their provinces in China from 2002 to 2022 as the research object,this paper systematically explores and explains the characteristics,facts,and spatiotemporal evolution trends of local fiscal revenue target setting.The results show that:There are characteristics of"layer upon layer""soft and hard constraints"and"interaction with economic growth(target)"in the setting of local fiscal revenue targets,and the expected realization effect of these constraints will be affected by the changes in central policy orientation,different regions and development stages.The four major economic regions in China have commonality in the setting of fiscal revenue targets,but also show significant heterogeneous characteristics,and the fiscal revenue targets of each region are closely related to their economic development stages.This study is helpful to reveal the behavioral logic of local governments in the process of setting and implementing fiscal revenue targets,and then provide a factual basis and scientific reference for optimizing the"target-led growth"strategy.

关 键 词：财政收入目标 经济增长 地方政府行为 

分 类 号：F810.4[经济管理—财政学]