| 1978-2002年我国财政收支原则的实证研究--量入为出还是量出为入 |
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| 引用本文： | 楼迎军,杨义群.1978-2002年我国财政收支原则的实证研究--量入为出还是量出为入[J].河南社会科学,2004,12(6):57-59. |
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| 作者姓名： | 楼迎军 杨义群 |
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| 作者单位： | 浙江工商大学,金融学院,浙江,杭州,310035;浙江大学,管理学院,浙江,杭州,310035 |
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| 摘 要： | 通过建立在误差修正模型ECM(error-correctionmodels)上的Granger因果关系检验,以我国1978-2002年的年度数据为基础来推断我国的财政收入和财政支出之间存在的是量入为出(tax-and-spend)关系,还是量出为入(spend-and-tax)关系,或是财政协同(fiscal synchronization)关系.研究表明,从Granger因果关系上看,转轨时期的我国财政收支原则基本还是呈现为传统的量入为出的特征.
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| 关 键 词： | 量入为出 量出为入 财政协同 财政原则 Granger检验 |
| 文章编号： | 1007-905X(2004)06-0057-03 |
| 修稿时间： | 2004年9月20日 |
An Empirical Study on Fiscal Principle of China (1978-2002)-- Spend-and-Tax or Tax-and-Spend |
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| Lou Yingjun,Yang Yiqun.An Empirical Study on Fiscal Principle of China (1978-2002)-- Spend-and-Tax or Tax-and-Spend[J].Henan Social Sciences,2004,12(6):57-59. |
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| Authors: | Lou Yingjun Yang Yiqun |
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| Institution: | Lou Yingjun1,Yang Yiqun2 |
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| Abstract: | The purpose of the article is to testify whether the Chinese fiscal principle between fiscal revenue and fiscal expenditure applies to the following relations: tax-and-spend, spend-and-tax, or fiscal synchronization. After making an empirical analysis on the fiscal revenue and the fiscal expenditure in China from 1978-2002 by means of the method of Granger Causality Test based on Error Correction Model (ECM), this paper discovers that there is a granger causality of spend-and-tax, and it shows that it still observes to the traditional fiscal principle in transitional period. |
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| Keywords: | spend-and-tax tax-and-spend fiscal synchronization fiscal principle granger testQ$ |
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