财税与公共管理学院知识库

目前，我国对于财政有新的定位，即财政是国家治理的基础和重要支柱。财政经济学理论、财政管理学、以及财政社会学对于财政可持续性概念分别有不同的理解。地方财政的发展状况直接与间接地影响着地方经济、社会、民生等各个方面，同时也受到各个方面的影响。1994年分税制以来，地方政府财权与事权逐渐发生不平衡，而财政支出具有刚性，地方财政可持续性发展受到严重威胁。此外，基于我国现在社会的主要矛盾也对财政提出的新的、具体的要求，即满足人民群众对更高生活品质的追求。至此，对于地方财政可持续性的研究迫在眉睫。

本文首先研究了不同理论对于财政可持续性的认识以及保障财政可持续性的途径；其次从影响财政发展的角度出发，依次为财政收入层面、财政支出层面、财政管理层面以及包括经济、社会、环境方面的财政目标四个层面构建了评价地方财政可持续性的指标体系，该指标体系共包含4个层面共19个可量化的二级指标；然后利用更具客观性的熵权法测算出每个指标的权重；最后利用2015年至2019年的省级面板数据测算出不同省份的地方财政可持续性发展情况并进行分析比较。

通过研究得出三个主要结论：第一，全国各地区的地方财政发展都呈现较弱的可持续性, 该结论与多为学者的研究结论是相同的；第二，在东中西部地区，地方财政可持续性存在明显的差异性，即东部、中部、西部地区财政发展不平衡；第三，财政收入层面以及经济发展层面对于地方财政可持续性发展影响程度较大。根据以上结论，本文提出以下对策建议：第一，完善税收制度以加强财政建设；第二，因地制宜优化财政支出结构以提高财政支出效率；第三，加强财政管理以完善财政管理制度；第四，提高经济发展水平以减少地区间财政发展差异。

At present, China has a new orientation for finance, that is, finance is the foundation and important pillar of national governance.Financial economics, financial management and financial sociology have different understanding of finance.The development of local finance directly and indirectly affects the local economy, society, people's livelihood and other aspects, but also affected by various aspects.Since the tax sharing system in 1994, the financial power and administrative power of local governments are gradually unbalanced, and the financial expenditure is rigid, which seriously threatens the sustainable development of local finance.In addition, the main contradiction of our society also puts forward new and specific requirements for finance, that is, to meet the growing material and cultural needs of the people.So far, the research on financial sustainability is urgent.

Firstly, this paper studies the understanding of different theories on financial sustainability and the ways to ensure it. Secondly, from the perspective of influencing financial development, this paper constructs an index system to evaluate local financial sustainability from four aspects: financial revenue, financial expenditure, financial management and financial objectives including economic, social and environmental aspects, The index system consists of four levels, a total of 19 quantifiable secondary indicators; then use the more objective entropy weight method to calculate the weight of each indicator; finally use the provincial panel data from 2015 to 2019 to calculate the local financial sustainable development of different provinces and analyze and compare.

There are three main conclusions: first, the local financial development in all regions of the country shows weak sustainability. This conclusion is the same as that of many scholars. Second, in the eastern, central and western regions, there are obvious differences in the sustainability of local finance, that is, the financial development of the eastern, central and western regions is unbalanced. Third, the financial revenue level and economic development level are of great importance to the sustainable development of local finance. According to the above conclusions, this paper puts forward the following countermeasures and suggestions: first, to improve the tax system to strengthen financial construction; second, to optimize the structure of financial expenditure to improve the efficiency of financial expenditure; third, to strengthen financial management to improve the financial management system; fourth, to improve the level of economic development to reduce regional differences in financial development.