我国体育公共财政支出的时空动态演进及影响因素研究——基于全国30个省(市、区)体育财政决算数据的实证分析
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摘要
公共财政是我国体育事业发展的重要物质基础。为考察我国体育公共财政支出水平的充分性和均衡性,利用2012—2017年全国30个省(市、区)体育财政决算数据,分析了我国体育公共财政支出的省际时空动态演进趋势及影响因素。研究结果:(1)我国体育公共财政支出存在区域不平衡、规模不充分现象,且不平衡性有加剧态势;从全国来看,衡量不均衡性的泰尔指数从2012年的0.23上升到2017年的0.55,东部地区内部差异最大,是全国泰尔指数上升的主要原因;中部地区规模不充分最为显著,2012年中部人均体育公共财政支出分别是东、西部地区的35%和74%,而到2017年,分别只占东、西部地区的25%和45%;(2)地方经济发展水平和地方政府对经济建设领域的财政投入比重是影响体育公共财政支出的主要因素,人均GDP每提高1个百分点和经济领域财政投入每降低1个百分点,可分别提高人均体育公共财政支出增加1.3个百分点和2.5个百分点。基于此,从加快转变地方财政支出结构,扩大体育财政支出规模和比重,加大中部地区和部分投入不足的东部地区体育事业专项转移支付力度等方面提出了相关政策建议。
Public finance is an important material basis for the development of sports. In order to investigate the adequacy and balance of sports public expenditure,this paper analyzed the temporal and spatial dynamic evolution trend and influencing factors of sports public financial expenditure in 30 provinces from2012 to 2017. The results showed that,first,there are regional imbalances and inadequate scale of sports public finance expenditure,and the imbalances are ag-gravating;from the national point of view,the Theil index to measure the imbalance has risen from 0.23 in 2012 to 0.55 in 2017,with the largest internal differ-ence in the eastern region,which is the main reason for the rise of the national Theil index;and the central region is the most obvious inadequate scale,the aver-age per sports capita public expenditure in the central region was 35% and 74% in the eastern and western regions respectively in 2012,while in 2017,it only ac-counted for 25% and 45% in the eastern and western regions respectively. Second,the level of local economic development and the proportion of local govern-ment's financial investment in the field of economic construction are the main factors affecting the sports public expenditure,for every 1% increase in per capitaGDP and 1% decrease in financial investment in the economic field,the per capita sports public expenditure can be increased by 1.3% and 2.5% respectively.Based on these,the paper puts forward suggestions from two aspects:optimizing the structure of financial expenditure and expanding the proportion the sports financial,increasing the special transfer payment for sports underinvestment in central and Eastern regions.
Public finance is an important material basis for the development of sports. In order to investigate the adequacy and balance of sports public expenditure,this paper analyzed the temporal and spatial dynamic evolution trend and influencing factors of sports public financial expenditure in 30 provinces from2012 to 2017. The results showed that,first,there are regional imbalances and inadequate scale of sports public finance expenditure,and the imbalances are ag-gravating;from the national point of view,the Theil index to measure the imbalance has risen from 0.23 in 2012 to 0.55 in 2017,with the largest internal differ-ence in the eastern region,which is the main reason for the rise of the national Theil index;and the central region is the most obvious inadequate scale,the aver-age per sports capita public expenditure in the central region was 35% and 74% in the eastern and western regions respectively in 2012,while in 2017,it only ac-counted for 25% and 45% in the eastern and western regions respectively. Second,the level of local economic development and the proportion of local govern-ment's financial investment in the field of economic construction are the main factors affecting the sports public expenditure,for every 1% increase in per capitaGDP and 1% decrease in financial investment in the economic field,the per capita sports public expenditure can be increased by 1.3% and 2.5% respectively.Based on these,the paper puts forward suggestions from two aspects:optimizing the structure of financial expenditure and expanding the proportion the sports financial,increasing the special transfer payment for sports underinvestment in central and Eastern regions.
引文
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[4]李丽,张林.体育事业公共财政支出研究[J].体育科学,2010,30(12):22-28.
[5]卢志成.政府体育公共财政支出政策公平研究[J].体育科学,2014,34(8):3-12.
[6]卢志成.我国区域体育财政支出公平性分析[J].首都体育学院学报,2015,27(4):311-315.
[7]李丽,张林.民生财政视域下的民生体育发展研究[J].体育科学,2013,33(5):3-12.
[8]冯国有,贾尚晖.中国财政政策支持体育产业发展的承诺、行动、效应[J].体育科学,2018,38(9):37-46.
[9]王钊,谭建湘.广州市公共体育场馆公益性开放财政补贴措施研究[J].体育学刊,2018,25(6):73-78.
[10]杨叶红,方新普.中国、美国、德国财政制度模式与体育体制的比较[J].成都体育学院学报,2011,37(3):6-10.
[11]王松,张凤彪,崔佳琦.发达国家体育公共财政研究述评[J].体育学刊,2018,25(5):81-88.
[12]黄道名,王雷,杨强.中央和地方体育事业财政拨款与经济增长:基于VAR模型的动态分析[J].财经科学,2014(9):121-130.
[13]张羽,杨铁黎,赵鑫.体育财政投入、体育事业发展与经济增长:基于我国时间序列数据的实证研究[J].北京体育大学学报,2015,38(6):12-17.
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