但是,国家经济发展的基本面和长期趋势没有改变。南宁作为中国与东盟幵展经贸和各
个领域交流合作的窗口和前沿,将成为广西连接多区域的国际大通道、交流大桥梁、合
作大平台,而且随着国家新一轮西部大开发战略和促进广西经济社会发展一系列政策措
施全面深入实施,广西北部湾经济区建设加快推进,作为北部湾经济区核心城市,南宁
既有再上新台阶、实现新跨越的基础,又有转型发展、创新发展的条件。在此背景下,
南宁市财政收入增长要实现翻一番的战略目标,就必须在努力培植财源的同时,深入分
析和科学运用财政收入与固定资产投资的相互关系。

本文从实际出发,用财政、管理、投资、统计等学科的相关理论,利用计量统计分
析方法,建立计量研究模型对南宁市1978—2011年的相关数据进行研究,最后得出结
论认为,固定资产投资活动与南宁市财政收入的相关关系较为显著,固定资产投资对财
政收入的拉动作用较为突出。最后提出要进一步优化固定资产投资结构,努力提高投资
收益,同时要进一步改进财政管理政策,转变经济发展方式的政策建议,以期促进投资
与财政收入协调增长。

关键词:固定资产投资财政收入相互关系政策建议
ABSTRACT
At present, International and domestic economic development is faced with more
uncertain factors, the economic recovery faced with major challenges. However, the
fundamentals of the country's economic development and long-term trend have not changed.
Nanning,as the frontiers and windows of China and ASEAN to carry out trade and exchanges
and cooperation, it will become the major thoroughfare connecting the multi-regional
exchange of large bridges, and cooperation in a large platform, moreover, with the country's
new round of the western development strategy and the promotion of the Guangxi economic
and social development of a series of policy measures depth implement, accelerated
construction of Guangxi Beibu Gulf Economic Zone, Nanning as the core city of Beibu Gulf
Economic Zone,Nanning has a new stage, new leap Foundation and conditions for
development, innovation and development. In this context, Nanning city has doubled revenue
growth to achieve strategic objectives, must strive to cultivate new sources at the same time,
in-depth analysis and scientific use of correlation between revenue and investment in fixed
assets.
This article proceeding from reality, using knowledge of subjects such as financial,
management, investment, statistics and other related disciplines, using statistical analysis and
measurement method to study the data 1978-2011 in Nanning city, and then came to the
conclusion that the correlation of the investment in fixed asset and fiscal revenue in Nanning
city is more significant, investment in fixed asset led to related tax effect is particularly.
Finally, I propose to further optimize the structure of investments in fixed assets,strive to
improve return on investment, at the same time, further improve the financial management
policy and change the method of economic development to promote the investment in fixed
investment growth in coordination with fiscal revenue growth.
KEY WORDS: Investment in fixed assets; Fiscal revenue; Relationship;
Policy recommendations