【摘要】 理解财政分权与经济增长的关系,对一国的财政分权化改革至关重要。选取地方政府财政支出占全部财政支出的比重作为度量财政分权的指标,通过数学模型推导出财政分权与经济增长的倒U型关系,即财政分权与经济增长之间存在着最优的分权度;并且得出使人均产出增长率最大化的最优财政分权度为地方政府财政支出的弹性除以地方政府支出弹性和中央政府支出弹性之和,在最优分权度之内财政分权促进经济增长,超过了这个限度财政分权将会阻碍经济增长。选取我国1978—2015年的统计数据分析我国财政分权与经济增长的关系,实证求出最优分权度为61.5%,对比我国1978—2015年总体的财政分权度,可知我国的财政分权对经济增长呈现倒U型关系;分析各省及东、中、西部三大地区的财政分权度可知,三大地区的财政分权度具有差异性但逐渐趋同。更多还原

【Abstract】 Understanding the relationship between fiscal decentralization and economic growth,it is crucial for a country ’s fiscal decentralization reforms. Selecting a share which is of the local government in total spending as a measurement index of fiscal decentralization, we can infer an inverted U-shaped of decentralization and economic growth through the mathematical model. It is an optimal degree between fiscal decentralization and economic growth. The optimal fiscal decentralization making the average output growth maximized is the elasticity of local government financial expenditures divided by local government expenditure elasticity and elasticity of central government. In less than optimal degree of decentralization, fiscal decentralization promotes economic growth,and over the limit fiscal decentralization hampers economic growth.By selecting the statistic data in 1978—2015,the optimal degree of decentralization is 61. 5% with empirical work. Compared with the overall degree of fiscal decentralization in 1978—2015 of China,it takes on an inverted U-shaped effect of fiscal decentralization on economic growth. Analysis of the degree of fiscal decentralization in each eastern provinces,central and western regions has been made in this paper,the results show that the fiscal decentralization of the three regions is different but gradually converges.更多还原