【摘要】 运用2000～2010年河南省18个地级市的面板数据,对"财政分权假说"、"经济开放假说"两个假说进行了检验。使用LSDV方法分析发现,在"建设财政"时期,财政分权程度对政府的经济建设职能起到正向的促进作用,同时经济开放程度对经济建设支出没有影响;而在现今的"公共财政"时期,经济开放程度增加会促使政府的社保支出增加,同时财政分权对社保支出没有影响。这个发现意味着,伴随改革开放的深入,政府的社会保障职能需要进一步增强;同时,财政分权的态势也可以继续保持,而不必担心其在社保方面带来的不利影响。由此,对政府职能向理想的公共财政体系的转变持乐观判断。更多还原

【Abstract】 Used the panel data of 18 cities in Henan Province during 2000～2010,two hypotheses-the fiscal decentralization hypothesis and the hypothesis of economic openness were tested.Through LSDV method,the analysis found that,during the period of economic construction,the degree of fiscal decentralization plays a positive role,and economic openness has no effect on economic construction expenditure.Meanwhile,during the public finances period,the increase in economic openness will lead to the increase in government social security expenditure,and fiscal decentralization has no effect on social security spending.results show that the shift of the ideal of public finance system is an optimistic outlook.更多还原