| Since the reform and opening-up,our country’s economic development has been made tremendous success,and the fiscal decentralization regime has played an important role.However,under the role of this system,local governments will be affected by economic and promotion incentives,and will favor infrastructure investment and affect the structure of local fiscal expenditure.The Data of the Seventh National Population Census shows that the scale of population flow in China is huge,which will also have an impact on local fiscal expenditure.Economic incentives under fiscal decentralization have also led to development disparities between regions,causing population movements,which affect local fiscal expenditure.So this thesis considers the impact of population flow under fiscal decentralization on local fiscal expenditure.The main content of this thesis is as follows: The first section is a prolegomenon,which describes the backdrop and theoretical realistic meaning,the relevant review of literature,investigation content and methodology,and the bright spot and deficiency.The next section is correlative notions and basic theories,which first shows the concept of fiscal decentralization,population flow and local fiscal expenditure,and then presents the theoretical basis of this thesis from the theory of fiscal decentralization,population flow theory and fiscal expenditure growth model.The third section analyzes the development of fiscal decentralization,population flow and local fiscal expenditure,and studies the mechanism of fiscal decentralization and population flow on local fiscal expenditure,and the mechanism of population flow under fiscal decentralization on local fiscal expenditure.The fourth section is the empirical analysis of population flow under fiscal decentralization on local fiscal expenditure,which is analyzed according to the whole country,population inflow and population outflow through variable selection and model introduction.The final section is the findings and policy advice of this thesis,through the previous theoretical basis and empirical test results,some findings are drawn and practical policy recommendations are proposed.The main findings drawn in this thesis are: First,the decentralization of fiscal expenditure shows a positive correlation relationship on the scale and structure of fiscal expenditure at three levels,and the coefficient of influence on per capita production expenditure is greater than that of per capita consumption.Second,at the national level,population flow is a significant positive correlation between per capita local fiscal expenditure and per capita production expenditure,and a significant negative correlation relationship for per capita consumption expenditure;at the level of population inflow,population inflow is not significant except for per capita maintenance expenditure,the rest are significant positive correlation relationship;at the population outflow level,population outflow has a positive correlation between per capita maintenance and per capita production expenditure,indicating that the fiscal expenditure of the population inflow area can better match the population flow than the population outflow place.Third,the scale of fiscal expenditure is relatively reasonable,and the structure of fiscal expenditure has certain irrationality.Under these findings,some practical advice as follows: first,clarify the responsibility of authorities,and refine the assessment system;second,improve the institutional mechanism of population flow;third,maintain positive growth in the scale of expenditure and guide the rationalization of the expenditure structure. |
