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題名 中國大陸財政地方分權對社會保障效率的影響
The influence of fiscal decentralization on the efficiency of social security in China
作者 原靖雯
Yuan, Ching Wen
貢獻者 黃智聰
Huang, Jr Tsung
原靖雯
Yuan, Ching Wen
關鍵詞 Fiscal Decentralization
Social Security Efficiency
DEA
Tobit Model
日期 2010
上傳時間 5-Oct-2011 14:52:37 (UTC+8)
摘要 The purpose of this study is to investigate the influence of fiscal decentralization on the efficiency of social security in China since the realization of social security was promoted and some relevant policies were implemented in 21 century. This study uses China’s provincial-level data of 31 regions from 2000 to 2009 and uses two inputs and three outputs to calculate the efficiency scores as the dependent variables. The inputs are the proportions of expenditures for social security and employment effort to total public expenditures and the proportions of hygiene, social security, and social welfare employed people to total employed people. The outputs are the coverage rate of urban basic pension insurance, the coverage rate of unemployment insurance, and the coverage rate of urban basic medical care insurance. Then, this study establishes four specifications of the Tobit model. Other factors, gross regional product per capita (PGRP), the degree of openness (OPEN), the scale of provincial government (SOG), the quadratic term of the former (SOGSQ), area dummy variables, and time dummy variables, are added into the Tobit model. The primary finding of this study is that fiscal decentralization has a positively non-monotonic influence on the efficiency of social security. This contributes positively to the efficiency of provincial government’s social security, but this positive influence does not always exist.
參考文獻 Acemoglu, D. and T. Verdier (2000), “The Choice Between Market Failures and Corruption.” American Economic Review, 90(1), 194-211.
Afonso, A., S. Schuknecht, and V. Tanzi (2005), “Public Sector Efficiency: An International Comparison.” Public Choice, 123, 321-347.
Afonso, A. and S. Fernandes (2006), “Measuring Local Government Spending Efficiency: Evidence for the Lisbon Region.” Regional Studies, 40, 39-53.
Ahmad, Ehtisham, Li Keping, Thomas Richardson, and Raju Singh (2002), “Recentralization in China?” IMF working paper WP/02/168. International Monetary Fund: Washington, D.C.
Avelino, G., D. S. Brown, and W. Hunter (2005), “The Effect of Capital Mobility, Trade Openness and Democracy on Social Spending in Latin America, 1980-1999.” American Journal of Political Science, 49(3), 625-641.
Bahl, Roy W. and Johannes F. Linn (1992), Urban Public Finance in Developing Countries. New York: Oxford University Press.
Banker, R. D., A. Charnes, and W. W. Cooper, (1984), “Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis.” Management Science, 30, 1078-1092.
Bardhan, Pranab (2002), “Decentralization of Governance and Development.” Journal of Economic Perspectives, 16(4), 185-205.
Bird, Richard M. and Cristine Wallich (1993), “Fiscal Decentralization and Intergovernmental Relations in Transition Economies: Towards a Systematic Framework of Analysis.” Country Economics Department Working Paper, World Bank, Washington D.C..
Bird, Richard M. and Francois Vaillancourt (1998), “Fiscal Decentralization in Developing Countries: An Overview.” In Richard M. Bird and Francois Vaillancourt (ed.), Fiscal Decentralization in Developing Countries. Cambridge. UK: Cambridge University Press.
Brennan, Geoffrey and James M. Buchanan (1980), The Power to Tax: Analytical Foundations of a Fiscal Constitution. London: Cambridge University Press.
Busemeyer, Marius R. (2008), “The Impact of Fiscal Decentralization on Education and Other Types of Spending.” Swiss Political Science Review, 14(3), 451-481.
Charnes, A., W. W. Cooper, and E. Rhodes (1978), “Measuring the Efficiency of Decision Making Units.” European Journal of Operational Research, 2, 429-444.
Chen, Gang and Shu Li (2010), “The Social Expenditure of China’s Local Governments Efficiency and Determinants (Zhōngguó dìfāng zhèngfǔ de shèhuì xìng zhīchū: Xiàolǜ jí qí juédìng yīnsù) (in Chinese with English Abstract).” South China Journal of Economics, 28(10), 3-17.
Cheng, An-Chi (2005), “The Role of Fiscal Decentralization in Regional Economic Growth in China (Cáizhèng dìfāng fēn quán zài zhōngguó gè dìqū jīngjì chéngzhǎng suǒ bànyǎn de juésè) (in Chinese with English Abstract).” Taipei: Master Thesis of Public Finance National Chengchi University.
Evans, D. A., C. Tandon, C. Murray, and J. A. Launer (2001), “The Comparative Efficiency of National Health Systems in Producing Health: An Analysis of 191 Countries.” GPE Discussion Paper, 29.
Feltenstein, A. and S. Iwata (2005), “Decentralization and Macroeconomic Performance in China: Regional Autonomy Has Its Costs.” Journal of Development Economics, 76, 481-501.
Greene, W. H. (2003), Econometric Analysis. Upper Saddle River, New Jersey: Prentice Hall.
Gupta, S. and M. Verhoeven (2001), “The Efficiency of Government Expenditure Experience from Africa.” Journal of Policy Modeling, 23, 433-467.
Hayek, F. A. (1945), “The Use of Knowledge in Society.” American Economic Review, 35(4), 519-530.
Huang, Jr-Tsung and An-Chih Cheng (2005), “The Fiscal Decentralization and Regional Economic Growth in China.” 2005 Taipei Conference on Taxation: Theory, Policy and Administration, Institute of Economics, Academia Sinica, December 30, 2005.
Huang, Jr-Tsung, Chun-Chien Kuo, and An-Pang Kao (2003), “The Inequality of Regional Economic Development in China between 1991 and 2001.” Journal of Chinese Economic and Business Studies, 1(3), 273-285.
Hsiao, Cheng (1986), Analysis of Panel Data. Econometric Society Monographs, no. 11 Cambridge; New York and Sydney: Cambridge University Press.
Korpi, W. and J. Palme (2003), “New Politics and Class Politics in the Context of Austerity and Globalization: Welfare State Regress in 18 Countries, 1975-1995.” American Political Science Review, 97(3), 425-446.
Lang, J. R. and P. A. Golden (1989), “Evaluating the Efficiency of SBDCS with Data Envelopment Analysis: A Longitudinal Approach.” Journal of Small Business Management, 27(2), pp. 42-49.
Li, Hongbin and Li-An Zhou (2005), “Political Turnover and Economic Performance : the Incentive Role of Personnel Control in China.” Journal of Public Economics, 89, 1743-1762.
Lin, Justin Yifu and Zhiqiang Liu (2000), “Fiscal Decentralization and Economic Growth in China.” Economic Development and Cultural Change, 49(1), 1-21.
Ma, Jun (2000), The Chinese Economy in the 1990s. New York: St. Martin’s Press.
Martinez-Vazquez, Jorge, F. Javier Arze del Granado, and Robert M. McNab (2005), “Fiscal Decentralization and the Function Composition of Public Expenditures.” International Studies Program Working Paper. Atlanta: Andrew Young School of Policy Studies, Georgia State University.
Musgrave, Richard Abel (1959), The Theory of Public Finance. New York: McGraw Hill.
Oates, Wallace E. (1972), Fiscal Federalism. New York: Harcourt Brace Jovanovich.
Oates, Wallace E. (1993), “Fiscal Decentralization and Economic Development.” National Tax Journal, 46(2), 237-243.
Prudhomme, R. (1994), “The Dangers of Decentralization.” World Bank, unpublished manuscript.
Prud’homme, R. (1995), “The Dangers of Decentralization.” World Bank Research Observer, 10, 210-226.
Qiao, Baoyun, Jorge Martinez-Vazquez, and Yongsheng Xu (2002), “Growth and Equity Tradeoff in Decentralization Policy: China’s Experience.” International Studies Program, Andrew Young School of Policy studies, Georgia State University, International Studies Program Working Paper Series, at AYSPS, GSU 2002; 42 pages.
Rodrik, D. (1998), “Why do More Open Economies Have Bigger Governments?” Journal of Political Economy, 106(5).
Rudra, N. and S. Haggard (2005), “Globalization, Democracy and Effective Welfare Spending in the Developing World.” Comparative Political Studies, 38(9), 1015-1049.
Stigler, George J. (1957), “The Tenable Range of Functions of Local Government.” In Joint Economic Committee, Subcommittee in Fiscal Policy, U. S. Congress, Federal Expenditure Policy for Economic Growth and Stability, Washington, DC: U. S. Government Printing Office, 213-19.
Tanzi, V. (1996), “Fiscal Federalism and Efficiency: A Review of Some Efficiency and Macroeconomic Aspects.” In Bruno, M. and B. Pleskovic (eds.), Annual World Bank Conference on Development Economics 1995. Washington, D.C.: World Bank.
Tiebout, Charles M. (1956), “A Pure Theory of Local Expenditures.” Journal of Political Economy, 64, 416 - 424.
Tobin, J. (1958), “Estimation of Relationships for Limited Dependent Variables.” Econometrica, 26, 24-36.
Tresch, Richard W. (1981), Public Finance: A Normative Theory. Business Publication Inc., Taxes.
Wang, S. (1997), “China’s 1994 Fiscal Reform: An Initial Assessment.” Asian Survey, 37(9), 801-818.
Wang, Xiao-Jun and Zhen Qian (2009), “The Analysis on the Efficiency of Social Security Fiscal Expenditure in China (Zhōngguó cáizhèng shèhuì bǎozhàng zhīchū xiàolǜ fēnxī) (in Chinese).” Fujian Tribune (The Humanities & Social Sciences Bimonthly), 2009(5), 4-7.
West, Loraine A. and Wong, Christine (1995), “Fiscal Decent Realization and Growing Regional Disparities in Rural China: Some Evidence in the Provision of Social Services.” Oxford Review of Economic Policy, 11(4), 70-84.
Wong, Christine (2000), “Central-Local Relations Revisited: the 1994 Tax Sharing Reform and Public Expenditure Management in China.” China Perspectives, 31, 52-64.
Xu, Ke and Guo-Chun Zhao (2010), “The Analysis on Efficiency and Situation of China’s Social Security Expenditure (Wǒguó shèhuì bǎozhàng zhīchū shuǐpíng yǔ xiàolǜ píngjià-jīyú DEA móxíng) (in Chinese with English Abstract).” Journal of Guangxi Economic Management Cadre College, 22(3), 37-40.
Yan, Wei and Liang Hu (2009), “Efficiency Evaluation of the Social Security Public Services in China-A Study Based on DEA Model (Wǒguó shèhuì bǎozhàng gōnggòng fúwù xiàolǜ píngjià yánjiū-jīyú shùjù bāoluò fēnxī fāngfǎ) (in Chinese with English Abstract).” East China Economic Management, 23(8), 47-51.
Zhang, Tao and Heng F. Zou (1998), “Fiscal Decentralization, Public Spending, and Economic Growth in China.” Journal of Public Economics, 67(2), 221-24.
描述 碩士
國立政治大學
財政研究所
98255024
99
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0098255024
資料類型 thesis
dc.contributor.advisor 黃智聰zh_TW
dc.contributor.advisor Huang, Jr Tsungen_US
dc.contributor.author (Authors) 原靖雯zh_TW
dc.contributor.author (Authors) Yuan, Ching Wenen_US
dc.creator (作者) 原靖雯zh_TW
dc.creator (作者) Yuan, Ching Wenen_US
dc.date (日期) 2010en_US
dc.date.accessioned 5-Oct-2011 14:52:37 (UTC+8)-
dc.date.available 5-Oct-2011 14:52:37 (UTC+8)-
dc.date.issued (上傳時間) 5-Oct-2011 14:52:37 (UTC+8)-
dc.identifier (Other Identifiers) G0098255024en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/51395-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 財政研究所zh_TW
dc.description (描述) 98255024zh_TW
dc.description (描述) 99zh_TW
dc.description.abstract (摘要) The purpose of this study is to investigate the influence of fiscal decentralization on the efficiency of social security in China since the realization of social security was promoted and some relevant policies were implemented in 21 century. This study uses China’s provincial-level data of 31 regions from 2000 to 2009 and uses two inputs and three outputs to calculate the efficiency scores as the dependent variables. The inputs are the proportions of expenditures for social security and employment effort to total public expenditures and the proportions of hygiene, social security, and social welfare employed people to total employed people. The outputs are the coverage rate of urban basic pension insurance, the coverage rate of unemployment insurance, and the coverage rate of urban basic medical care insurance. Then, this study establishes four specifications of the Tobit model. Other factors, gross regional product per capita (PGRP), the degree of openness (OPEN), the scale of provincial government (SOG), the quadratic term of the former (SOGSQ), area dummy variables, and time dummy variables, are added into the Tobit model. The primary finding of this study is that fiscal decentralization has a positively non-monotonic influence on the efficiency of social security. This contributes positively to the efficiency of provincial government’s social security, but this positive influence does not always exist.en_US
dc.description.tableofcontents CHAPTER 1. INTRODUCTION............................................................1
1.1 Research Background.......................................................................................1
1.2 Research Purpose.............................................................................................6
1.3 Research Framework and Process....................................................................8
CHAPTER 2. LITERATURE REVIEW..............................................11
2.1 Fiscal Decentralization Theory.......................................................................11
2.2 The Influence of Fiscal Decentralization on Social Welfare..........................17
2.3 The Determinants of Social Security with the DEA Approach......................21
CHAPTER 3. FISCAL DECENTRALIZATION AND SOCIAL SECURITY IN CHINA..................................................26
3.1 The Process of Fiscal Reform in China..........................................................26
3.2 The Degree of Fiscal Decentralization...........................................................33
3.3 The Circumstance of Social Security.............................................................37
CHAPTER 4. METHODOLOGY AND VARIABLES.......................41
4.1 Data Envelopment Analysis...........................................................................41
4.2 Tobit Model....................................................................................................45
4.3 Data and Variables..........................................................................................46
CHAPTER 5. EMPIRICAL RESULTS................................................56
5.1 The Efficiency Score of Social Security.........................................................56
5.2 Determinants of the Efficiency of Social Security.........................................60
5.3 The Regional-Specific and Time-Specific Effects.........................................64
CHAPTER 6. CONCLUDING REMARKS AND POLICY IMPLICATIONS............................................................67
6.1 Concluding Remarks......................................................................................67
6.2 Policy Implications.........................................................................................69
REFERENCES.......................................................................................70
zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0098255024en_US
dc.subject (關鍵詞) Fiscal Decentralizationen_US
dc.subject (關鍵詞) Social Security Efficiencyen_US
dc.subject (關鍵詞) DEAen_US
dc.subject (關鍵詞) Tobit Modelen_US
dc.title (題名) 中國大陸財政地方分權對社會保障效率的影響zh_TW
dc.title (題名) The influence of fiscal decentralization on the efficiency of social security in Chinaen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) Acemoglu, D. and T. Verdier (2000), “The Choice Between Market Failures and Corruption.” American Economic Review, 90(1), 194-211.zh_TW
dc.relation.reference (參考文獻) Afonso, A., S. Schuknecht, and V. Tanzi (2005), “Public Sector Efficiency: An International Comparison.” Public Choice, 123, 321-347.zh_TW
dc.relation.reference (參考文獻) Afonso, A. and S. Fernandes (2006), “Measuring Local Government Spending Efficiency: Evidence for the Lisbon Region.” Regional Studies, 40, 39-53.zh_TW
dc.relation.reference (參考文獻) Ahmad, Ehtisham, Li Keping, Thomas Richardson, and Raju Singh (2002), “Recentralization in China?” IMF working paper WP/02/168. International Monetary Fund: Washington, D.C.zh_TW
dc.relation.reference (參考文獻) Avelino, G., D. S. Brown, and W. Hunter (2005), “The Effect of Capital Mobility, Trade Openness and Democracy on Social Spending in Latin America, 1980-1999.” American Journal of Political Science, 49(3), 625-641.zh_TW
dc.relation.reference (參考文獻) Bahl, Roy W. and Johannes F. Linn (1992), Urban Public Finance in Developing Countries. New York: Oxford University Press.zh_TW
dc.relation.reference (參考文獻) Banker, R. D., A. Charnes, and W. W. Cooper, (1984), “Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis.” Management Science, 30, 1078-1092.zh_TW
dc.relation.reference (參考文獻) Bardhan, Pranab (2002), “Decentralization of Governance and Development.” Journal of Economic Perspectives, 16(4), 185-205.zh_TW
dc.relation.reference (參考文獻) Bird, Richard M. and Cristine Wallich (1993), “Fiscal Decentralization and Intergovernmental Relations in Transition Economies: Towards a Systematic Framework of Analysis.” Country Economics Department Working Paper, World Bank, Washington D.C..zh_TW
dc.relation.reference (參考文獻) Bird, Richard M. and Francois Vaillancourt (1998), “Fiscal Decentralization in Developing Countries: An Overview.” In Richard M. Bird and Francois Vaillancourt (ed.), Fiscal Decentralization in Developing Countries. Cambridge. UK: Cambridge University Press.zh_TW
dc.relation.reference (參考文獻) Brennan, Geoffrey and James M. Buchanan (1980), The Power to Tax: Analytical Foundations of a Fiscal Constitution. London: Cambridge University Press.zh_TW
dc.relation.reference (參考文獻) Busemeyer, Marius R. (2008), “The Impact of Fiscal Decentralization on Education and Other Types of Spending.” Swiss Political Science Review, 14(3), 451-481.zh_TW
dc.relation.reference (參考文獻) Charnes, A., W. W. Cooper, and E. Rhodes (1978), “Measuring the Efficiency of Decision Making Units.” European Journal of Operational Research, 2, 429-444.zh_TW
dc.relation.reference (參考文獻) Chen, Gang and Shu Li (2010), “The Social Expenditure of China’s Local Governments Efficiency and Determinants (Zhōngguó dìfāng zhèngfǔ de shèhuì xìng zhīchū: Xiàolǜ jí qí juédìng yīnsù) (in Chinese with English Abstract).” South China Journal of Economics, 28(10), 3-17.zh_TW
dc.relation.reference (參考文獻) Cheng, An-Chi (2005), “The Role of Fiscal Decentralization in Regional Economic Growth in China (Cáizhèng dìfāng fēn quán zài zhōngguó gè dìqū jīngjì chéngzhǎng suǒ bànyǎn de juésè) (in Chinese with English Abstract).” Taipei: Master Thesis of Public Finance National Chengchi University.zh_TW
dc.relation.reference (參考文獻) Evans, D. A., C. Tandon, C. Murray, and J. A. Launer (2001), “The Comparative Efficiency of National Health Systems in Producing Health: An Analysis of 191 Countries.” GPE Discussion Paper, 29.zh_TW
dc.relation.reference (參考文獻) Feltenstein, A. and S. Iwata (2005), “Decentralization and Macroeconomic Performance in China: Regional Autonomy Has Its Costs.” Journal of Development Economics, 76, 481-501.zh_TW
dc.relation.reference (參考文獻) Greene, W. H. (2003), Econometric Analysis. Upper Saddle River, New Jersey: Prentice Hall.zh_TW
dc.relation.reference (參考文獻) Gupta, S. and M. Verhoeven (2001), “The Efficiency of Government Expenditure Experience from Africa.” Journal of Policy Modeling, 23, 433-467.zh_TW
dc.relation.reference (參考文獻) Hayek, F. A. (1945), “The Use of Knowledge in Society.” American Economic Review, 35(4), 519-530.zh_TW
dc.relation.reference (參考文獻) Huang, Jr-Tsung and An-Chih Cheng (2005), “The Fiscal Decentralization and Regional Economic Growth in China.” 2005 Taipei Conference on Taxation: Theory, Policy and Administration, Institute of Economics, Academia Sinica, December 30, 2005.zh_TW
dc.relation.reference (參考文獻) Huang, Jr-Tsung, Chun-Chien Kuo, and An-Pang Kao (2003), “The Inequality of Regional Economic Development in China between 1991 and 2001.” Journal of Chinese Economic and Business Studies, 1(3), 273-285.zh_TW
dc.relation.reference (參考文獻) Hsiao, Cheng (1986), Analysis of Panel Data. Econometric Society Monographs, no. 11 Cambridge; New York and Sydney: Cambridge University Press.zh_TW
dc.relation.reference (參考文獻) Korpi, W. and J. Palme (2003), “New Politics and Class Politics in the Context of Austerity and Globalization: Welfare State Regress in 18 Countries, 1975-1995.” American Political Science Review, 97(3), 425-446.zh_TW
dc.relation.reference (參考文獻) Lang, J. R. and P. A. Golden (1989), “Evaluating the Efficiency of SBDCS with Data Envelopment Analysis: A Longitudinal Approach.” Journal of Small Business Management, 27(2), pp. 42-49.zh_TW
dc.relation.reference (參考文獻) Li, Hongbin and Li-An Zhou (2005), “Political Turnover and Economic Performance : the Incentive Role of Personnel Control in China.” Journal of Public Economics, 89, 1743-1762.zh_TW
dc.relation.reference (參考文獻) Lin, Justin Yifu and Zhiqiang Liu (2000), “Fiscal Decentralization and Economic Growth in China.” Economic Development and Cultural Change, 49(1), 1-21.zh_TW
dc.relation.reference (參考文獻) Ma, Jun (2000), The Chinese Economy in the 1990s. New York: St. Martin’s Press.zh_TW
dc.relation.reference (參考文獻) Martinez-Vazquez, Jorge, F. Javier Arze del Granado, and Robert M. McNab (2005), “Fiscal Decentralization and the Function Composition of Public Expenditures.” International Studies Program Working Paper. Atlanta: Andrew Young School of Policy Studies, Georgia State University.zh_TW
dc.relation.reference (參考文獻) Musgrave, Richard Abel (1959), The Theory of Public Finance. New York: McGraw Hill.zh_TW
dc.relation.reference (參考文獻) Oates, Wallace E. (1972), Fiscal Federalism. New York: Harcourt Brace Jovanovich.zh_TW
dc.relation.reference (參考文獻) Oates, Wallace E. (1993), “Fiscal Decentralization and Economic Development.” National Tax Journal, 46(2), 237-243.zh_TW
dc.relation.reference (參考文獻) Prudhomme, R. (1994), “The Dangers of Decentralization.” World Bank, unpublished manuscript.zh_TW
dc.relation.reference (參考文獻) Prud’homme, R. (1995), “The Dangers of Decentralization.” World Bank Research Observer, 10, 210-226.zh_TW
dc.relation.reference (參考文獻) Qiao, Baoyun, Jorge Martinez-Vazquez, and Yongsheng Xu (2002), “Growth and Equity Tradeoff in Decentralization Policy: China’s Experience.” International Studies Program, Andrew Young School of Policy studies, Georgia State University, International Studies Program Working Paper Series, at AYSPS, GSU 2002; 42 pages.zh_TW
dc.relation.reference (參考文獻) Rodrik, D. (1998), “Why do More Open Economies Have Bigger Governments?” Journal of Political Economy, 106(5).zh_TW
dc.relation.reference (參考文獻) Rudra, N. and S. Haggard (2005), “Globalization, Democracy and Effective Welfare Spending in the Developing World.” Comparative Political Studies, 38(9), 1015-1049.zh_TW
dc.relation.reference (參考文獻) Stigler, George J. (1957), “The Tenable Range of Functions of Local Government.” In Joint Economic Committee, Subcommittee in Fiscal Policy, U. S. Congress, Federal Expenditure Policy for Economic Growth and Stability, Washington, DC: U. S. Government Printing Office, 213-19.zh_TW
dc.relation.reference (參考文獻) Tanzi, V. (1996), “Fiscal Federalism and Efficiency: A Review of Some Efficiency and Macroeconomic Aspects.” In Bruno, M. and B. Pleskovic (eds.), Annual World Bank Conference on Development Economics 1995. Washington, D.C.: World Bank.zh_TW
dc.relation.reference (參考文獻) Tiebout, Charles M. (1956), “A Pure Theory of Local Expenditures.” Journal of Political Economy, 64, 416 - 424.zh_TW
dc.relation.reference (參考文獻) Tobin, J. (1958), “Estimation of Relationships for Limited Dependent Variables.” Econometrica, 26, 24-36.zh_TW
dc.relation.reference (參考文獻) Tresch, Richard W. (1981), Public Finance: A Normative Theory. Business Publication Inc., Taxes.zh_TW
dc.relation.reference (參考文獻) Wang, S. (1997), “China’s 1994 Fiscal Reform: An Initial Assessment.” Asian Survey, 37(9), 801-818.zh_TW
dc.relation.reference (參考文獻) Wang, Xiao-Jun and Zhen Qian (2009), “The Analysis on the Efficiency of Social Security Fiscal Expenditure in China (Zhōngguó cáizhèng shèhuì bǎozhàng zhīchū xiàolǜ fēnxī) (in Chinese).” Fujian Tribune (The Humanities & Social Sciences Bimonthly), 2009(5), 4-7.zh_TW
dc.relation.reference (參考文獻) West, Loraine A. and Wong, Christine (1995), “Fiscal Decent Realization and Growing Regional Disparities in Rural China: Some Evidence in the Provision of Social Services.” Oxford Review of Economic Policy, 11(4), 70-84.zh_TW
dc.relation.reference (參考文獻) Wong, Christine (2000), “Central-Local Relations Revisited: the 1994 Tax Sharing Reform and Public Expenditure Management in China.” China Perspectives, 31, 52-64.zh_TW
dc.relation.reference (參考文獻) Xu, Ke and Guo-Chun Zhao (2010), “The Analysis on Efficiency and Situation of China’s Social Security Expenditure (Wǒguó shèhuì bǎozhàng zhīchū shuǐpíng yǔ xiàolǜ píngjià-jīyú DEA móxíng) (in Chinese with English Abstract).” Journal of Guangxi Economic Management Cadre College, 22(3), 37-40.zh_TW
dc.relation.reference (參考文獻) Yan, Wei and Liang Hu (2009), “Efficiency Evaluation of the Social Security Public Services in China-A Study Based on DEA Model (Wǒguó shèhuì bǎozhàng gōnggòng fúwù xiàolǜ píngjià yánjiū-jīyú shùjù bāoluò fēnxī fāngfǎ) (in Chinese with English Abstract).” East China Economic Management, 23(8), 47-51.zh_TW
dc.relation.reference (參考文獻) Zhang, Tao and Heng F. Zou (1998), “Fiscal Decentralization, Public Spending, and Economic Growth in China.” Journal of Public Economics, 67(2), 221-24.zh_TW