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題名 中國大陸財政地方分權對其地方政府效率之影響
The effect of fiscal decentralization on the efficiency of local governments in China
作者 江姵慧
Jiang, Pei Huei
貢獻者 黃智聰
Huang, Jr Tsung
江姵慧
Jiang, Pei Huei
關鍵詞 中國
財政地方分權
地方政府效率
數據包絡分析法
Tobit迴歸模型
China
Data envelopment analysis
Fiscal Decentralization
Tobit Model
日期 2009
上傳時間 11-Oct-2011 17:03:00 (UTC+8)
摘要 中國自改革開放以來,財政體系歷經了幾次重大的變革,其中財政分權為一個重要的階段,並且也被認為是促進中國經濟快速發展的關鍵因素之一。但中央將權力下放給地方,是否對地方政府效率造成正面的效益,許多文獻對此議題有著兩面的看法。因此,本文的研究目的主要探討中國財政分權對地方政府效率的影響。
首先,本研究採用DEA衡量中國31個省市的地方政府效率,並以財政收入的自主性衡量財政分權程度。接著,利用中國的省級追蹤資料(panel data),以及Tobit迴歸模型來進行實證分析。其實證結果指出,財政地方分權和地方政府效率之間存在非線性的關係,意即存在一個財政分權的臨界值。而其他解釋變數方面,各省市人口密度和人均實質GDP對地方政府效率為顯著且正面的影響。此外,時間趨勢變數對地方政府效率存在著顯著且負向的效果。
The purpose of this study is to investigate the effect of fiscal decentralization on the efficiency of local governments in China. Fisrst, this study uses the data envelopment analysis to weigh the efficiency of local governments in China, and takes revenue-autonomy to the variable of finance decentralization. Then, by using the panel data in 31 regions during the period of 1996-2008, this study adopts the Tobit model to analyze whether or not the fiscal decentralization provides a non-linear effect on the local government’s efficiency. The empirical result explain why past papers have inconstant conclusions to this problem and provides some important policy implications.
參考文獻 一、中文文獻
上海財稅網,http://www.csj.sh.gov.cn/。
中華人民共和國國家統計局,http://www.stats.gov.cn/。
中國財政雜誌社(1993-2008),《中國財政年鑑》。北京:中國財政雜誌社。
中國國家統計局(1978~2008),《中國統計年鑑》。北京:中國統計出版社。
王紹光(1997),《中國國家財政能力的下降與其後果》。香港:牛津大學出版社。
王肇蘭、許義忠、徐偉初(2008),「台灣地區地方政府效率暨生產力之評估」,《應用經濟論叢》(台灣),84,頁71-120。
四川省統計局(1996~1997),《四川統計年鑑》。北京:中國統計出版社。
宋新中(1992),《中國財政體制改革研究》。北京:中國財政經濟出版社。
林毅夫、蔡昉、李周(2000),《中國國有企業改革》。台北:聯經出版社。
重慶市統計局(1996~1997),《重慶統計年鑑》。北京:中國統計出版社。
秦川譚鵬(2010),「地方政府效率實證分析:基於財政分權視角」,《會計之友》(山西),2008(5),頁82-84。
陳詩一、張軍(2008),「中國地方政府財政支出效率研究:1978-2005」,《中國社會科學》(上海),2008(4),頁65-78。
陳永生(2007),「從中共的十七大檢視大陸財政體制的轉型」。新世紀中國政策:中共十七大觀察報告學術研討會論文集(2007)。台北:政治大學國際關係研究中心第四所。
項懷誠、姜維壯(1992),《中國改革全書-財政體制改革(1978-1991)》。大連:大連出版社。
賈康、閻坤(2000),《中國財政:轉軌與變革》。上海:遠東出版社。
解堊(2007),「政府效率的空間溢出效應研究」,《財經研究》(上海),33(6),頁101-110。
熊文釗(2005),《大國地方:中國中央與地方關係憲政研究》。北京:北京大學出版社。
趙文哲(2008),「財政分權與前沿技術進步、技術效率關係研究」,《管理中心》(北京),2008(7),頁37-44。
鄭安志(2006),「財政地方分權在中國各地區經濟成長所扮演的角色」,台北:國立政治大學財政研究所碩士論文。
劉小勇(2009),「經濟增長視野下的中國財政分權實證研究」,山東:山東大學財政研究所博士論文。
劉長生、郭小東、簡玉峰(2008),「財政分權與公共服務提供效率研究-基於中國不同省份義務教育的面板數據分析」,《上海大學財經學報》(上海),2008(8),頁61-68。
駱永民(2008),「財政分權對地方政府效率影響的空間面板數據分析」,《商業經濟與管道》(山東),2008(10),頁75-80。
二、英文文獻
Bahl, Roy W. and Johannes F. Linn (1992), Urban Public Finance in Developing Countries. New York: Oxford University Press.
Banker, R. D., Charnes, A., & Cooper, W. W. (1984), “Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis,” Management Science, 30, 1078-1092.
Bardhan P. and D. Mookherjee (1999), “Capture and Government at Local and National Level,” American Economic Review, 90, 135-139.
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.
Brernan, G. and J. M. Buchanan (1980), The Power to Tax: Analytical Foundations of a Fiscal Constitution, Cambridge, University Press.
Charnes, A., W. W. Cooper and E. Rhodes (1978), “Measuring the Efficiency of Decision Making Units,” European Journal of Operational Research, 2, 429-444.
Charnes, A., W. W. Cooper and S. Li(1989), “Using Data Envelopment Analysis to Evaluate Efficiency in the Economic Performance of Chinese Cities,” Socio-Economic Planning, 23(6), 325-344.
De Borger, B. ,K. Kerstens, W. Moesen and J. Vanneste (1994), “Explaining Difference in Productive Efficiency: An Application to Belgian Municipalities, ” Public Choice, 80, 339-358.
De Borger, B. and K. Kerstens (1996), “Cost Efficiency of Belgian Local Government: A Comparative Analysis of FDH, DEA and Econometric Approaches, ” Regional Science and Urban Economics, 26, 145-170.
Fukasaku, Kiichiro, and Luiz R. de Mello, Jr. (1999), “Introduction and Overview.” In Kiichiro Fukasaku and Luiz R. de Mello, Jr. (ed.), Fiscal Decentralization in Emerging Economics: Governance Issues.OECD.
Gordon, R H. (1983), “An Optimal Taxation Approach to Fiscal Federalisn.” Quarterly Journal of Economics, 98, 567-586.
Hsiao, Cheng(1986), Analysis of Panel Data, Econometric Society Monographs, no. 11 Cambridge. New York and Sydney: Cambridge University Press.
Hughes, A. N. and E. Edwards (2000), “Leviathan vs. Lilliputian: A Data Envelopment Analysis of Government Efficiency,” Journal of Regional Science, 40(4), 649-699.
Kalton, G., Kasprzyk, D., Mcmillen, D. (1989), “Nonsampling Errors in Panel Survery.” In D. Kasprzyk et al. (eds.), Panel Surveys, New York, 249-270
Lang, J. R. and P. A. Golden(1989), “Evaluating the Efficiency of SBDCS with Data Envelopment Analysis: A Longitudinal Approach,” Journal of SmallBusiness Management, 27(2), 42-49.
Lin, Justin Yifu and Zhiqiang Liu (2000), “Fiscal Decentralization and Economic Growth in China,” Economic Development and Cultural Change, 49(1), 1-21.
Litvack, Jennie, Junaid Ahmad and Richard Bird (1998), Rethinking Decentralization in Developing Countries. Washington, D.C.: World Bank.
Lokkanen, Heikki A. and Susiluoto, Ilkka (2005), “Cost efficiency of Finnish Municipalities in Basic Service Provision 1994-2002,” Urban Public Economics Rconomics Review, 2005(4).
Ma, Jun (1997), “China’s Fiscal Reform: An Overview,” Asian Economic Journal, 11(4), 443-458.
Ma, Jun (2000), The Chinese economy in the 1990s. New York: St. Martin’s Press.
Musgrave, Richard Abel (1959), The Theory of Public Finance. New York: McGraw Hill.
Oates, Wallace E. (1972), Fiscal Federalism. New York: Harcourt Brace Jovanovich.
Philip Grossman, Panayiotis Mavros, Robert Wassmer (1999), “Public Sector Technical inefficiency in Large U.S. Cities,” Journal of Urban Economics, 46(2), 278 - 299.
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.
Rao, M. Govinda (1998), “India: Intergovernment Fiscal Relations in a Planned Economy.” In Richard M. Bird and Francois Vaillancourt (ed.), Fiscal Decentralization in Developing Countries. Cambridge, UK: Cambridge University Press.
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.
Tiebout, Charles M. (1956), “A Pure Theory of Local Expenditures,” Journal of Political Economy, 64, 416 - 424.
Tresch, Richard W. (1981), Public Finance: A Normative Theory, Business Publication Inc., Taxes.
Vanden Eeckaut, P., H. Tulkens and M. A. Jamar (1993), Cost Efficiency in Belgian Municipalities ,in H.O. Fried, C. A. K. Lovell and S. S. Schmide ,The Measurement of Productive Efficiency:Techniques and Applications, New York: Oxford University Press.
Worthington, A. C. (2000), “Cost Efficiency of Australian Local Government: A Comparative Analysis of Mathematical Programming and Econometric Approaches,” Financial Accountability and Management, 16(3), 201-223.
描述 碩士
國立政治大學
財政研究所
97255021
98
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0097255021
資料類型 thesis
dc.contributor.advisor 黃智聰zh_TW
dc.contributor.advisor Huang, Jr Tsungen_US
dc.contributor.author (Authors) 江姵慧zh_TW
dc.contributor.author (Authors) Jiang, Pei Hueien_US
dc.creator (作者) 江姵慧zh_TW
dc.creator (作者) Jiang, Pei Hueien_US
dc.date (日期) 2009en_US
dc.date.accessioned 11-Oct-2011 17:03:00 (UTC+8)-
dc.date.available 11-Oct-2011 17:03:00 (UTC+8)-
dc.date.issued (上傳時間) 11-Oct-2011 17:03:00 (UTC+8)-
dc.identifier (Other Identifiers) G0097255021en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/51628-
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) 97255021zh_TW
dc.description (描述) 98zh_TW
dc.description.abstract (摘要) 中國自改革開放以來,財政體系歷經了幾次重大的變革,其中財政分權為一個重要的階段,並且也被認為是促進中國經濟快速發展的關鍵因素之一。但中央將權力下放給地方,是否對地方政府效率造成正面的效益,許多文獻對此議題有著兩面的看法。因此,本文的研究目的主要探討中國財政分權對地方政府效率的影響。
首先,本研究採用DEA衡量中國31個省市的地方政府效率,並以財政收入的自主性衡量財政分權程度。接著,利用中國的省級追蹤資料(panel data),以及Tobit迴歸模型來進行實證分析。其實證結果指出,財政地方分權和地方政府效率之間存在非線性的關係,意即存在一個財政分權的臨界值。而其他解釋變數方面,各省市人口密度和人均實質GDP對地方政府效率為顯著且正面的影響。此外,時間趨勢變數對地方政府效率存在著顯著且負向的效果。
zh_TW
dc.description.abstract (摘要) The purpose of this study is to investigate the effect of fiscal decentralization on the efficiency of local governments in China. Fisrst, this study uses the data envelopment analysis to weigh the efficiency of local governments in China, and takes revenue-autonomy to the variable of finance decentralization. Then, by using the panel data in 31 regions during the period of 1996-2008, this study adopts the Tobit model to analyze whether or not the fiscal decentralization provides a non-linear effect on the local government’s efficiency. The empirical result explain why past papers have inconstant conclusions to this problem and provides some important policy implications.en_US
dc.description.tableofcontents 第一章 前言…………………………………………………………1
第一節 研究背景與目的……………………………………………1
第二節 研究架構與流程……………………………………………6

第二章 相關文獻回顧………………………………………………9
第一節 財政地方分權理論…………………………………………9
第二節 衡量地方政府效率之相關文獻……………………………13
第三節 中國財政地方分權對地方政府效率影響之相關文獻……17
第四節 本章小結……………………………………………………21

第三章 中國財政地方分權與地方政府效率………………………25
第一節 中國財政改革歷程…………………………………………25
第二節 財政分權指標………………………………………………35
第三節 地方政府效率………………………………………………39
第四節 本章小結……………………………………………………46

第四章 研究設計……………………………………………………49
第一節 研究方法說明………………………………………………49
第二節 實證模型設定與資料來源…………………………………52
第三節 實證變數假設………………………………………………56
第四節 本章小結……………………………………………………60

第五章 實證結果與模型檢定………………………………………62
第一節 實證模型結果分析…………………………………………62
第二節 本章小結……………………………………………………67

第六章 結論與政策意涵……………………………………………69
參考文獻 ………………………………………………………………71
zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0097255021en_US
dc.subject (關鍵詞) 中國zh_TW
dc.subject (關鍵詞) 財政地方分權zh_TW
dc.subject (關鍵詞) 地方政府效率zh_TW
dc.subject (關鍵詞) 數據包絡分析法zh_TW
dc.subject (關鍵詞) Tobit迴歸模型zh_TW
dc.subject (關鍵詞) Chinaen_US
dc.subject (關鍵詞) Data envelopment analysisen_US
dc.subject (關鍵詞) Fiscal Decentralizationen_US
dc.subject (關鍵詞) Tobit Modelen_US
dc.title (題名) 中國大陸財政地方分權對其地方政府效率之影響zh_TW
dc.title (題名) The effect of fiscal decentralization on the efficiency of local governments in Chinaen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 一、中文文獻zh_TW
dc.relation.reference (參考文獻) 上海財稅網,http://www.csj.sh.gov.cn/。zh_TW
dc.relation.reference (參考文獻) 中華人民共和國國家統計局,http://www.stats.gov.cn/。zh_TW
dc.relation.reference (參考文獻) 中國財政雜誌社(1993-2008),《中國財政年鑑》。北京:中國財政雜誌社。zh_TW
dc.relation.reference (參考文獻) 中國國家統計局(1978~2008),《中國統計年鑑》。北京:中國統計出版社。zh_TW
dc.relation.reference (參考文獻) 王紹光(1997),《中國國家財政能力的下降與其後果》。香港:牛津大學出版社。zh_TW
dc.relation.reference (參考文獻) 王肇蘭、許義忠、徐偉初(2008),「台灣地區地方政府效率暨生產力之評估」,《應用經濟論叢》(台灣),84,頁71-120。zh_TW
dc.relation.reference (參考文獻) 四川省統計局(1996~1997),《四川統計年鑑》。北京:中國統計出版社。zh_TW
dc.relation.reference (參考文獻) 宋新中(1992),《中國財政體制改革研究》。北京:中國財政經濟出版社。zh_TW
dc.relation.reference (參考文獻) 林毅夫、蔡昉、李周(2000),《中國國有企業改革》。台北:聯經出版社。zh_TW
dc.relation.reference (參考文獻) 重慶市統計局(1996~1997),《重慶統計年鑑》。北京:中國統計出版社。zh_TW
dc.relation.reference (參考文獻) 秦川譚鵬(2010),「地方政府效率實證分析:基於財政分權視角」,《會計之友》(山西),2008(5),頁82-84。zh_TW
dc.relation.reference (參考文獻) 陳詩一、張軍(2008),「中國地方政府財政支出效率研究:1978-2005」,《中國社會科學》(上海),2008(4),頁65-78。zh_TW
dc.relation.reference (參考文獻) 陳永生(2007),「從中共的十七大檢視大陸財政體制的轉型」。新世紀中國政策:中共十七大觀察報告學術研討會論文集(2007)。台北:政治大學國際關係研究中心第四所。zh_TW
dc.relation.reference (參考文獻) 項懷誠、姜維壯(1992),《中國改革全書-財政體制改革(1978-1991)》。大連:大連出版社。zh_TW
dc.relation.reference (參考文獻) 賈康、閻坤(2000),《中國財政:轉軌與變革》。上海:遠東出版社。zh_TW
dc.relation.reference (參考文獻) 解堊(2007),「政府效率的空間溢出效應研究」,《財經研究》(上海),33(6),頁101-110。zh_TW
dc.relation.reference (參考文獻) 熊文釗(2005),《大國地方:中國中央與地方關係憲政研究》。北京:北京大學出版社。zh_TW
dc.relation.reference (參考文獻) 趙文哲(2008),「財政分權與前沿技術進步、技術效率關係研究」,《管理中心》(北京),2008(7),頁37-44。zh_TW
dc.relation.reference (參考文獻) 鄭安志(2006),「財政地方分權在中國各地區經濟成長所扮演的角色」,台北:國立政治大學財政研究所碩士論文。zh_TW
dc.relation.reference (參考文獻) 劉小勇(2009),「經濟增長視野下的中國財政分權實證研究」,山東:山東大學財政研究所博士論文。zh_TW
dc.relation.reference (參考文獻) 劉長生、郭小東、簡玉峰(2008),「財政分權與公共服務提供效率研究-基於中國不同省份義務教育的面板數據分析」,《上海大學財經學報》(上海),2008(8),頁61-68。zh_TW
dc.relation.reference (參考文獻) 駱永民(2008),「財政分權對地方政府效率影響的空間面板數據分析」,《商業經濟與管道》(山東),2008(10),頁75-80。zh_TW
dc.relation.reference (參考文獻) 二、英文文獻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., Charnes, A., & Cooper, W. W. (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 P. and D. Mookherjee (1999), “Capture and Government at Local and National Level,” American Economic Review, 90, 135-139.zh_TW
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