Researchonthe Fiscal Self-sufficiency Capacity Of County Governmentsin Three Northeast Provinces

The local governments' fiscal self-sufficiency capacity is an important component of its fiscal capacity,but since the tax reform,the local government's fiscal self-sufficiency capacity has undergone significant changes.As the economic development of the three northeastern provinces is at thelow level,the economic growth rate in recent years is far behind other economically developed provinces.The fiscal situation of the county-level governments in the three northeastern provinces has deteriorated,the fiscal revenue and expenditure gap has been increasing,and the fiscal self-sufficiency capacity has been continuously affected by this.The regional development of the three northeastern provinces has been widely concerned by the society.Exploring the influencing factors of the county-level fiscal self-sufficiency and improving the fiscal self-sufficiency capacity of the county-level governments is conducive to the public function of the county-level governments and the stable development of the social economy.This thesis summarizes various types of literature on fiscal capacity and fiscal self-sufficiency capacity,and clarifies the concepts measurement indicators and influencing factors of fiscal self-sufficiency capacity.This thesis further analyzes the evolutionary situation and its influencing factors of county-level fiscal self-sufficiency capacity in the three northeastern provinces in China during 2007-2016,and theoretically determines three factors that affect the fiscal self-sufficiency capacity of county-level governments in the three northeastern provinces,includingthe economic factor andthe finance decentralization factor,thepopulation factor.Based on the results of theoretical analysis,a static panel model with a time interval of 2007-2016 was established to empirically test the three influencing factors,and a robust regression estimation result is adopted.Finally,through the analysis of the results of the model,targeted fiscal self-sufficiency capacity improvement strategies are proposed for different influencing factors.The research finds that the fiscal self-sufficiency capacity of the county governments in the three northeastern provinces is relatively poor and unstable,and the imbalance of fiscal self-sufficiency capacity between the county governments has existed for a long time.The per capita GDP,fiscal revenue decentralization,population density and fiscal self-sufficiency capacity of the northeast three provinces changed in the same direction.The fiscal expenditure decentralization and fiscal self-sufficiency capacity of the three provinces in the northeastern provinces changed negatively.Per capita GDP,fiscal revenue decentralization and fiscal expenditure decentralization have the greatest impact on the county-level fiscal self-sufficiency capacity of the three provinces in Northeast China.The population density has the less impact on the county-level fiscal self-sufficiency capacity in the three northeastern provinces.The industrial structure has the less impact on the county-level fiscal self-sufficiency capacity.This thesis proposes specific measures from the perspectives of developing regional economy,improving fiscal system,and implementing population policy.To develop a regional economy,it is necessary to expand the economic aggregate and improve the economic structure.When adjusting the industrial structure,the county governments in the three northeastern provinces should analyze the contribution of each industry to the local economy and finance,and formulate appropriate and effective industrial development policies.Improve the fiscal management system,especially tax sharing and transfer payments,coordinate the fiscal revenue and expenditure relations at all levels below the provincial level,and balance the fiscal revenue and expenditure decentralization.To implement the population policy,we must provide effective measures for population development and achieve stable development of the regional population.