| 英文摘要 | Since the reform and opening up, China's economy has achieved a
miracle of rapid growth. After more than 30 years of rapid growth,
China's economy has entered a new normal. The report of the 19th
National Congress of the Communist Party of China pointed out that
China's economy has changed from a stage of high-speed growth to a
stage of high-quality development. Party's Report to the 20th CPC
National Congress pointed out that the realization of high-quality
economic development is the essential requirement of China's
modernization, and at the same time it is also the primary task of building
a socialist modern country in an all-round way. Finance, as the foundation
and important pillar of national governance, plays an important role in the
process of China's rapid economic development. Under the Chinese
decentralization system, the assessment methods of local government
officials will directly affect the local government's behavior, and then will
have a direct or indirect impact on the upgrading of industrial structure.
The upgrading of industrial structure is the main driving force to achieve
high-quality economic development.At this stage, China is still facing the
problems of unreasonable industrial structure and slow upgrading of
industrial structure. Therefore, in order to achieve high-quality economic
development, we must solve the current practical problems facing the
upgrading of industrial structure, such as weak scientific and technological innovation ability and low level of human capital. This paper attempts to explore the relationship among fiscal decentralization,
human capital and industrial structure upgrading from the perspective of
fiscal decentralization through theoretical analysis and empirical analysis.
Firstly, based on the impact of fiscal decentralization on human
capital and industrial structure upgrading, the impact of human capital on
industrial structure upgrading and the impact of fiscal decentralization on
industrial structure upgrading through the impact of human capital, the
current academic research situation is elaborated, and the concepts of
fiscal decentralization, human capital and industrial structure upgrading
are defined, and the relevant theoretical basis is introduced. Secondly, it
analyzes the current development situation and theoretical mechanism of
fiscal decentralization, human capital and industrial structure upgrading
in China, and puts forward four hypotheses. Finally, based on the
balanced panel data of 31 provinces (autonomous regions and
municipalities directly under the central government) in China from 2007
to 2020, this paper conducts an empirical analysis on fiscal
decentralization, human capital and industrial structure upgrading, obtains empirical results and verifies the four hypotheses proposed in this paper.
The main conclusions of this paper are as follows: (1) Taking the
whole country as a sample, fiscal revenue decentralization and fiscal
expenditure decentralization have significantly promoted the upgrading of industrial structure; (2) From a sub-regional perspective, the impact of
fiscal revenue decentralization and fiscal expenditure decentralization on
the upgrading of industrial structure presents regional heterogeneity; (3)
From the perspective of transmission mechanism, fiscal revenue
decentralization and fiscal expenditure decentralization can have a
positive effect on the upgrading of industrial structure by affecting human
capital; (4) Fiscal decentralization can improve the level of human capital;
(5) The accumulation of human capital can promote the upgrading of
industrial structure. According to the conclusion, this paper puts forward
four suggestions: (1)Adjust the level of fiscal decentralization in a timely
manner; (2) Improving the Performance Appraisal Mechanism; (3)
Increase the proportion of people's livelihood expenditure; (4) Enterprises
should strive to improve their own strength. |
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