The Study On The Competition Of Financial Science And Technology Expenditure Between Municipal Governments In Guangxi Province

Fiscal competition is a common phenomenon both in domestic andoverseas, however fiscal competition is divided into fiscal revenuecompetition and fiscal expenditure competition. In our country, before thetax reform in1994, the mainly intergovernmental fiscal competition isfiscal revenue competition, But after the tax reform, local governmentbecomes a sense of economic subject which owns the powersindependently, and in this time, the fiscal competition is showed as thecoexist of revenue competition and expenditure competition, even theexpenditure competition is replacing the revenue competition gradually.The reason why the author choose the competition of financial scienceand technology expenditure as the study objest is that in fiscalexpenditure, science and technology competition is an important part, andthe development of science and technology plays a vital role in regionaldevelopment.Firstly, this study uses the literature analysis method to get theresearch situation of former intergovernmental fiscal expenditure theoryof science and technology study; Secondly, this study does the specificanalysis about the way of fiscal expenditure of science and technologycompetition, the geographical distribution of competition resources andthe situation of science and technology of fiscal expenditure in14municipal governments of Guangxi, and shows clearly the competitive advantages between different cities. Thirdly, using statistical analysismethod to do the empirical analysis for the fiscal expenditure data ofGuangxi Province. Then come to a conclusion that there does exist thecompetitive phenomenon in fiscal expenditure of science and technologyof Guangxi. In the meantime, the competition between different citiesalso have different sensitivity. There is also some problems in themunicipal government fiscal competition of science and technology ofGuangxi, such as there is quite a few municipal administrativedepartments of science and technology of Guangxi pay very littleattention to fiscal expenditure of science and technology; The designsystem of fiscal expenditure competition of science and technology ofGuangxi needs to be further perfect; Different basis of fiscal expenditurelead to the concentration of the appropriation of science and technology,the repeated construction of projects between regions, local governmentover stressed on the competitive material and ignore systemestablishment. At last, the study raises some policies advices against theabove problems.