【摘要】 本研究基于财政分权理论，构建包含财政制度弹性、非税收入与政府能力的分析框架，利用区域2000—2022年面板数据揭示三者之间的关系。研究发现，财政制度弹性通过提供非正式调整空间，逆向调节非税收入规模，同时正向强化非税收入对政府能力的提升效应。进一步分析显示，非税收入对地方政府能力的影响呈倒“U”型，即适度非税收入负担能提升政府能力，过度扩张则产生抑制作用。异质性检验表明，这种非线性关系在非沿海地区、预算约束松弛及高财政分权省份更为显著。更多还原

【Abstract】 Based on fiscal decentralization theory,this study constructs an analytical framework incorporating fiscal institutional flexibility,non-tax revenue,and government capacity. Utilizing panel data from 30 provinces(municipalities and autonomous regions)spanning 2000±2022,the research reveals their interaction mechanisms. Findings indicate that fiscal institutional flexibility inversely regulates non-tax revenue scale by providing informal adjustment space while positively enhancing its capacity-building effects. Further analysis demonstrates an inverted U-shaped relationship between non-tax revenue and local government capacity:moderate non-tax burdens enhance governance capabilities,whereas excessive expansion undermines them. Heterogeneity tests confirm that this nonlinear relationship is more pronounced in non-coastal regions,areas with slack budget constraints,and provinces with high fiscal decentralization.更多还原