新发展格局下地方财政收入质量的测度分析与政策优化研究  

Measurement Analysis and Policy Optimization Research on the Quality of Local Fiscal Revenues Under the New Development Patterns

作　　者：陈凯文 李好 赵伟诚 CHEN Kaiwen;LI Hao;ZHAO Weicheng(School of Public Administration,South China Agricultural University,510642,Guangzhou,Guangdong,China;School of Humanities and Law,South China Agricultural University,510642,Guangzhou,Guangdong,China;School of Oceanography,South China Agricultural University,510642,Guangzhou,Guangdong,China)

机构地区：[1]华南农业大学公共管理学院,广东广州510642 [2]华南农业大学人文与法学学院,广东广州510642 [3]华南农业大学海洋学院,广东广州510642

出　　处：《特区经济》2025年第3期40-43,共4页Special Zone Economy

摘　　要：随着中国经济结构的转型和高质量发展战略的推进,地方财政收入质量已成为衡量区域经济健康和可持续发展的关键指标。近年来,中国政府强调构建新发展格局,注重财政收入质量的提升,以保障经济结构优化和效率提高。本文利用中国30个省级行政区(西藏自治区及港澳台地区因数据获取不全未纳入研究范围)2011—2016年的地方财政面板数据,构建了包含6个指标的地方财政收入质量评价指标体系,并利用熵值TOPSIS法对各省级行政区的财政收入质量进行测度分析,发现地方政府财政收入质量普遍较低,且存在显著的地区差异;东部沿海地区财政收入质量明显高于中西部和东北地区;各省级财政收入质量增速差异明显,地区差距逐年扩大。基于此,为实现我国经济的高质量发展,文章提出了有针对性的政策建议,以期促进地方财政收入质量的提高,缩小地区间财政收入质量的差距。With the transformation of China's economic structure and the demand for high-quality development,the quality of local fiscal revenues has become a key indicator of healthy and sustainable regional economic development.In recent years,the Chinese government has emphasized the construction of a new development pattern,focusing on the improvement of the quality of fiscal revenues to guarantee the optimization of economic structure and efficiency.This paper utilizes the panel data of 30 Chinese provinces(Tibet Autonomous Region,Hong Kong,Macao,and Taiwan are excluded due to incomplete data availability)from 2011-2016 to construct a local fiscal revenue quality evaluation index system containing six indicators,and analyzes the fiscal revenue quality of each province using the entropy TOPSIS method to measure the quality of fiscal revenues,and finds that the quality of fiscal revenues of local governments is generally low and there are significant regional differences;the quality of fiscal revenues of the eastern coastal region is significantly higher than that of the central and western and Northeast region;the growth rate of fiscal revenue quality in each province differs significantly,and the regional gap is widening year by year.Based on this,in order to coordinate the realization of the high-quality development of China's economy,we put forward targeted policy recommendations,with a view to promoting the improvement of the quality of local fiscal revenues and narrowing the gap in the quality of fiscal revenues between regions.

关 键 词：财政收入质量 地方政府 熵权TOPSIS法 

分 类 号：F812.7[经济管理—财政学]