中国地方财政支出效率研究：理论与实证

Research on the Efficiency of Local Fiscal Expenditures in China: Theory and Empirical Evidence

简介目录参考文献

作者：

王宝顺

分类：

经济学财政学财政管理学社会主义财政学

关键词：

地方财政 财政支出 研究中国

ISBN：

978-7-5203-3630-7

出版日期：

2018-10-01

点击量：

页数：

320

内容简介

分税制改革以后，我国地方财政支出运行中的一个突出问题是财政收入权利和支出义务的不匹配，地方财力困难。为尽可能保证有限的公共资源在各个支出项目间的合理配置，地方政府就必须考虑财政支出效率问题。本书以我国省级地方财政支出效率为研究对象，主要探讨了财政支出效率的内涵、财政支出的配置效率、财政支出的技术效率以及地方财政支出效率的空间互动性等问题，研究方法和结论为财政支出效率的进一步研究提供了参考。

After the reform of the tax system, a prominent problem in the operation of local government finances in China is the mismatch between revenue rights and expenditure obligations, and local financial difficulties. In order to ensure the rational allocation of limited public resources among various expenditure items as much as possible, local governments must consider the efficiency of fiscal expenditure. This book takes the efficiency of local fiscal expenditure at the provincial level in China as the research object, and mainly discusses the connotation of fiscal expenditure efficiency, the allocative efficiency of fiscal expenditure, the technical efficiency of fiscal expenditure, and the spatial interaction of local fiscal expenditure efficiency. The research methods and conclusions provide a reference for further research on fiscal expenditure efficiency.