Research on the Fiscal Competition and Development of County Economy Under the Province-governing-county System
- 2012年 
【中文摘要】“省管县”改革与分税制改革都属于分权改革，必然对政府财政竞争产生重要影响。 “省管县”体制下的政府财政竞争具有如下特点:县级财政竞争是横向财政竞争的核心;县级财政 竞争仍以税收优惠为主，直接采取差异化的策略，而财政支出仍是重要的潜在手段;县级财政竞争 将加剧地方保护主义与区域间恶性竞争;纵向财政竞争虽层级减少却更加复杂化了，这必将会对 县域经济的发展产生重要影响。为促进县域经济发展,应将县级财政竞争纳入制度框架内，避免县级恶性财政竞争，鼓励县级良性财政竞争，引导县级财政竞争中的合作行为。 【Abstract】The reform of province-goveming-counly system and the reform of tax-sharing system both belong to decentralization reform, which is bound to have a major impact on government fiscal competition. In the province-goveming-coun- ty system,the fiscal competition has the following characteristics. Inter-county fiscal competition is the core of horizontal fiscal competition. incentives is still the main means of inter-county fiscal competition and the county governments tend to take differentiation strategy directly. The expenditure competition is also an important potential means. Inter-county fiscal competition will intensify the local protectionism and inter-regional vicious competition and the vertical fiscal competition is more complicated although its levels are reduced. These are bound to affect the development of county economy, as it has been proven by the empirical analysis in this paper. In order to promote the development of county economy, we should take the inter-county fiscal competition into institutional framework so as to encourage healthy inter-county fiscal competition and avoid the vicious ones, and guide the inter-county cooperative behavior in the course of inter-county fiscal competition.