对于财政分权与经济增长之间关系的问题讨论从很早就已经开始，各国的专
家学者们对此也做了很多的研究。但是像中国这样正处在转型期的国家，这两者
之间的关系问题仍然存在着很大的争议。中国在资源配置、制度环境和经济发展
等方面都具有其显著的特殊性，因此对中国的财政分权进行研究具有重要的理论
和现实意义。

这篇文章首先阐述国内外与财政分权对经济增长作用相关的文献，接着对财
政分权与经济增长的理论进行分析，然后对实证研究所用的研究方法进行详尽的
介绍。然后，建立面板数据模型，利用Eviews 6.0对数据进行实证检验并得出相
关结论。

本文在面板数据固定效应模型的框架下，利用省级数据实证检验了中国自从
上个世纪的80年代以来财政分权改革在经济增长上所产生的作用，结果发现我国
的财政分权效应存在着明显的跨时差异。1994年分税制改革后财政分权的积极作
用得到很好的发挥，主要在于改革之后各级政府之间加强和改善了政策协调的能
力。发现在控制了同时期居民消费、投资、就业等因素的影响后，财政分权提高
了省级人均GDP 的增长率。

关键词：中国； 财政分权； 经济增长率； 财政改革我国财政分权与经济增长的相关性研究
Abstract
During the three decades of reform and opening up, the economic in
China is developing rapidly. Fiscal decentralization reform, especially
the reform of the tax system processed in 1994 made important effect on
economic Growth. In order to make fiscal decentralization more
effectively in promoting economic growth, find out the effect the fiscal
decentralization makes on economic growth is necessary．
It has been a long time for the issue on the relationship between
fiscal decentralization and economic growth，which has brought out various
theories．Although there is some classic theories and a general analysis
framework so far, it is no doubt that different arguments exist concerning
the same problem but in transitional countries，especially in China, a
vast transitional and developing country．ne important academic and
realistic significance drives me to explore this topic．
First, this paper gives a review about the literature about fiscal
decentralization and the effect on economic growth, pointing out that the
scholars have not come to unanimous conclusions in the field．Next it gives
all introduction on the method used in the empirical study．Then it sets
up a panel data model using Eviews 6.0 to make empirical test and draws
relevant conclusions．
With an analysis on the contribution of fiscal decentralization
initiated in the early 1980s to the economic growth in China, this paper
investigates the effects of fiscal decentralization on provincial
economic growth in China with panel data set and fixed effect model. This
paper argues that fiscal decentralization has raised the growth rate of
real per GDP at the province level. We attribute the inter-temporal
differences of the fiscal decentralization effects in China to the
improvement after the 1994 tax reform.
Key Words: China; fiscal decentralization; economic growth