轉型時期中國大陸地方政府投資行為之研究

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Title:	轉型時期中國大陸地方政府投資行為之研究
Authors:	曹海濤
Contributors:	管理學院;國際企業學系
Keywords:	中國大陸;財政分權;地方政府投資;財政誘因;加工製造業;地方基礎設施;China;Fiscal Decentralization;Local government investment;Fiscal incentives;Processing and Manufacturing Industry;Economic Infrastructure
Date:	2012
Issue Date:	2013-07-18 07:48:32 (UTC+0)
Abstract:	地方政府投資在中國大陸改革與開放過程中扮演關鍵角色。如果將中國大陸轉型過程以1994 年為界分為兩個階段，我們會發現地方政府的投資行為在兩個時期明顯不同。在轉型的第一階段(1978-1993 年)，地方政府投資多集中於加工製造業；在第二階段(1994 年-迄今)，地方政府投資主要集中於交通運輸、郵電通訊等經濟性基礎設施。不同於現今流行的政治錦標賽理論(political tournament model) ，本計畫從財政誘因(fiscal incentives)觀點詮釋轉型時期中國大陸地方政府的投資行為。給定地方政府追求稅收或預算極大化的前提，我們認為財政誘因是地方政府於不同轉型階段，呈現不同投資行為的根本原因。由於財政分權改革衍生差異性的稅收制度安排（包括稅率、稅種和稅收管理），導致地方政府可獲得之收益來源有所變化。為追求地方財政收益最大化，地方政府會偏向投資那些可以帶來大量財政收入的產業或部門。準此，地方政府在轉型的第一階段熱衷投資加工製造業；在第二階段則積極投資於基礎設施建設。 Local government investment has played an important role in China’s economic growth since its open-door policy. However, local investment has been salient difference in China’s reform process. During 1978-1993, local governments heavily invested in processing and manufacturing industry. In contrast, local governments have steered their funding into infrastructure investment since 1994. The purpose of this project attempts to analyze local government investment in China’s reform era. In contrast to political tournament model which has pervasive influence in China study in recent years, this project views fiscal incentives as a principal factor to affect the decision of local government investment. Fiscal incentives perspective emphasizes that local governments make efforts to collect fiscal revenues according to different fiscal systems. Therefore, dramatic differences in local government investment result chiefly from the changes in central-local fiscal relations in China’s reform era. To gain fiscal revenue, local governments heavily invest in processing and manufacturing industry under the revenue-sharing system (RSS). The tax-sharing system (TSS) reform in 1994, however, shifts local tax base to business tax and value-added tax. The amount of these taxes is closely associated with the supply of local infrastructures. Accordingly, local governments plunge into local infrastructure investment.
Appears in Collections:	[Department of International Business] Ministry of Science and Technology Research Project

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