地方税与区域经济增长的实证分析中国区域经济发展论坛ֹٚඥათࣜ࠶ᄹӉ֥ൌᆣٳ༅)))ં༆҆նषؿ֥ඥ൬ᆟҦ౼ཟt马拴友于红霞ᅋေ:本文在回顾有关税收与经济增长关系文献的基础上,对我国各地区的税收与经济增长进行了实证分析,发现西部地区的税负相对较高,各地区的边际税率与经济增长负相关,并解释了西部地区税负较重的原因,最后从改革税制a调整税收优惠a机构改革和增加转移支付方面,提出促进西部大开发的相关政策建议bܱՍ:税收边际税率经济增长西部大开发၂aႄՖંഈඪ,ඥ൬ऎႵڵ֥ࣜ࠶ིႋbᄝऺضථᇶၬᇏ,ඥ൬ؓሹӁԛ֥Ӱඔིႋ൞ڵ֥,ࠧؓࣜ࠶൞ࣅ෪ྟ֥b܂۳࿐ஊ۷൞ಪູࢠ֥ۚш࠽ඥ,ੱٞθਔࣜ࠶ࠃ֥ඣࠣఃᄹӉੱ,ᇶᅦն৯ཤࡨш࠽ඥੱbᄝࣜ࠶ᄹӉંٚ૫,ෙಖྍܞׅᄹӉંಪ,ູඥ൬ᆺ߶ࢆ֮Ӂԛඣ֥ਫ਼ࣥބཟ໗ሇྙ௹ࡗ֥ࣜ࠶ᄹӉੱ,ၹູᄝѓሙ֥ྍܞׅᄹӉଆᇏ,ᇉሧЧ൞ື၂ॖࠒ֥ളӁေ,ࣜ࠶֥໗ᄹӉੱႮຓള֥ඌࣉ҄ੱ۳ק,ሧЧބস֥෮֤ඥෙಖࢆ֮ਔ໗൬ೆඣ,ૌؓࣜ࠶໗ᄹӉੱીႵቔႨ,ᆺିᄝࣜ࠶Ⴟ໗֥ሇਫ਼ࣥഈ႕ཙࣜ࠶ᄹӉੱbଽളࣜ࠶ᄹӉંᄵಪ,ູؓসބሧЧᆘ൬෮֤ඥ၂Ϯ߶ࢆ֮ࣜ࠶֥Ӊ௹ᄹӉੱb২ೂ,Rebelo(1991)ᄝၛᇉބದ৯ሧЧູೆ֥ਆ҆ଆᇏ,ؿགྷሧඥੱᄀۚࣜ࠶ᄹӉੱᄀ֮,ิۚ෮֤ඥੱ߶ࢆ֮ࣜ࠶֥Ӊ௹ᄹӉੱbDevereuxބLove(1994)ᄝ၂۱ਆ҆ଽളଆᇏіૼ,ᄹࡆሧЧ෮֤ඥa۽ሧඥބཨٮඥࢆ֮ਔࣜ࠶֥ޙᄹӉੱbՖඥ൬ڿ۪ൌဒ,ुवථ(Lucas,1990)ࡌקস܂۳ऎႵྟ,ದ৯ሧЧᆺႨದ৯ሧЧটളӁ,ದ৯ሧЧ҆҂ᆘඥbϜሧЧඥੱࢆᇀ0,طϜসඥੱิۚ֞,ᆃൈೂݔস܂۳ྟ,ᄵඥ൬э߄ؓࣜ࠶ᄹӉીႵ႕ཙ;ᄝস܂۳Ⴕྟൈ,ࣜ࠶ᄹӉੱࢆ֮%bKingބRebelo(1990)ࡌקস܂۳,ྟॏ҃)֡۬ঘථളӁݦඔ,ሧЧ൬ၭज़ඥ҂२Ԣᅼࣸ,Ϝ෮Ⴕඥ൬ิۚ10%aϜሧЧඥੱᄹࡆ10%ٳљࣜ࠶ᄹӉੱ༯ࢆ%ބ%,ᄝหקҕඔ౼ᆴڿэൈٳљࣜ࠶ᄹӉ༯ࢆ%ބ%bJonesaManuelliބRossi(1993)ࡌקস܂۳Ⴕ,ྟದ৯ሧЧളӁݦඔЇওದ৯ሧЧބ൧ӆഅਆᇕೆ,ದ৯ሧЧ҆Ⴈ֥ದ৯ሧЧ҂ᆘඥ,൧ӆഅЧ໓൞ઌਟ࣮ჴބ້ުऺ࣮ჴᇶӻ֥ᇏݓഠ߶॓࿐ჽᇗնज़ี5ݓ༆҆նषؿᅞაᆟҦ࣮6ࢨ؍ྟӮݔ֥ࢫ۠,ؓज़ีቆӮჴิԛ֥ЏၩіൕӴᆾۋ྆,໓ᇏհ༂ۀႮቔᆀڵᄳb-36-
5管理世界6(月刊)2003年第5期ളӁ֥҆෮Ⴕေᆘඥ,ҐႨॏ҃)֡۬Reynolds(1985)০Ⴈٳোބؓбٚم,ࢣൕԛшঘථඌ,ᄝఃҕඔ౼ᆴ༯,ཨԢ෮Ⴕඥ൬ॖٳљ࠽ඥੱაࣜ࠶ᄹӉڵཌྷܱbKoesterބKomendiࣜ࠶ᄹӉੱิۚބ۱Ϥٳׄb(1989)০Ⴈ63۱ݓࡅ1970~1979୍ඔऌ,ؿགྷPecorino(1994)ᄝದ৯ሧЧളӁ္ႨᇉሧЧᄝॉ੮नඥੱൈ,ิۚш࠽ඥੱؓࣜ࠶ࠃඣఃসೆ҆ٳᆘඥ֥ਆ҆ଽളᄹӉଆऎႵڵ႕ཙbPlosser(1992)࠹ෘ24۱OECDᇏ,࣐ਈႨބवථཌྷ֥ҕඔᆴഡᇂ,ᄝؓݓࡅ1960~1989୍ದनᆇൌᄹӉੱބؓ൬ೆa০ᇉሧЧ෮֤૧ඥ,ൈิۚ۽ሧඥၛЌӻҍᆟ൬ᆘඥᅝGDPб২ᆭࡗ֥ཌྷܱ༢ඔ൞,ೆ҂эൈ,ࣜ࠶ᄹӉੱՖ%༯ࢆ֞%,ิۚनඥੱ۱Ϥٳׄ߶ࣜ࠶ᄹӉੱࢆᄝၛཨٮඥ౼ս෮֤ඥൈ,ᄵॖၛࣜ࠶ᄹӉੱ֮۱Ϥٳׄbഈശ֞%bૌಪ,ູሹุഈඪ,ᄝᆺॉ੮ඥ൬ط҂ॉ੮ၧթᄝඥ൬ࠎЧ҂႕ཙࣜ࠶Ӊ௹ᄹӉੱ֥ҍᆟᆦԛൈ,ඥ൬ౠཟႿࢆ֮ࣜ࠶ᄹӉ:ੱ൮,༵ܴׄbHarberger(1964)০ႨᄹӉނෘॿࡏཁൕ,ᅼࣸ२Ԣ֮,ఒြ෮֤ඥᇗ,҂ࠗৣሧЧթਈ֥࣪ᆰࢤඥބࡗࢤඥቆކ֥э߄ؓӁԛᄹӉ֥႕ཙॖᄹӉ;ఃՑ,۱ದ෮֤ඥੱࢠۚ,҂ܝৣস৯ҕၛޭ,ၹູؓস܂۳֥ᄹӉބস൬ೆٺაބᄹࡆ۽ቔൈࡗ,౷ದૌؓᆯြ֥࿊ᄴ,ࠇࢆح֥႕ཙཬ֤ॖၛޭ,ؓԥྐྵބሧੱ֥႕ཙ֮স৯ؓ࢝ტaඌބ֥ྖ౿,ࡨഒস܂္҂ܔն,ܙ࠹ඥ൬э߄ؓࣜ࠶ᄹӉ֥՜ࣉቔႨ۳;ֻ,ඥ൬ࢠᇗ,҂০Ⴟఒြࣉྛ࣮षؿބ҂ቀࠇ۱ϤٳׄbMendozaaMilesi-ڄགሧЧሧ,Ֆط҂০ႿളӁੱᄹӉ;ֻඹ,ඥFerrettiބAsea(1997)֥ଽളᄹӉଆ,۴ऌૅ൬ᆟҦၹ౷ሧ,ሧႮᇗඥ҆ੀཟളӁݓࣜ࠶ࣉྛ֥ଆٳ༅іૼ,ඥੱэ10%,ෙੱ֥֮ඥ҆,ط႕ཙሧЧ֥ш࠽ളӁ৯;ֻಖ֝ᇁӉ௹ሧੱэ߄1~2۱Ϥٳׄ,Ӂԛ֥,ؓসᆘඥࢠᇗ,҂ܝৣದૌᄝഠ߶ളӁੱࢠӉ௹ᄹӉੱᆺڿэჿ۱Ϥٳׄ,္ᆦӻඥ൬ۚඥڵࢠᇗ֥҆۽ቔ,Ֆط߶౷ದ৯ሧЧࠎЧ҂႕ཙࣜ࠶Ӊ௹ᄹӉੱ֥ܴׄb֥ႵིႨ(ਾಷҞaઔඞႶ,2002)b༯૫ᇶေᄝᄝࣜဒ࣮ٚ૫,Oakland(1978)֤ԛඥ൬1994୍֥ඥᇅބٳඥᇅุᇅॿࡏ༯,ٳ༅ݓඥؓࣜ࠶ᄹӉॖିᆺႵޓིႋ֥ࢲં,Carlton൬ᆟҦაֹࣜ࠶ᄹӉᆭࡗ֥ܱ༢,ิԛ՜ࣉ(1983)ؿགྷඥ൬აࣜ࠶ᄹӉીႵܱ༢,Wa-ݓ༆҆նषؿ֥ඥ൬ᆟҦࡹၰbsylenko-Mcguire(1985)ބWheat(1986)္֤ԛোරࢲݔbGarrisonބؽaֹٚඥ൬ათࣜ࠶Lee(1992)০Ⴈ63۱ݓࡅ1970~1984୍ඔऌ,ؿགྷनඥੱބш࠽ඥੱᄹӉ֥ൌᆣٳ༅҂႕ཙࣜ࠶ᄹӉ,ၹູ၂֊ॉ੮֞ದनGDP1.۲ֹඥڵбࢠඣ,ඥੱაࣜ࠶ᄹӉ֥ڵཌྷܱࣼ҂ᄜཁᇷ,္ીᄝޙਈ۲ֹ֥ඥڵൈ,ૌॖၛҐႨ4۱Ⴕؿགྷิۚш࠽ඥੱࢆ֮ሧЧࠒࠇস৯ᄹӉᆷѓ:၂൞ֹٚᆟک֥ඥ൬(҂ॉ੮ᇏနᆟکՖ۲֥ᆣऌbKleine(1977)aGrieson(1980)aֹᆘ൬֥ඥ൬),ॉ੮֞ᇏနඥ൬ᄝಆݓնᇁཌྷGrieson֩(1977)࣮֥ࢲݔ൞ؽᆀڵཌྷܱb,Ⴛ൞ֹٚᆟکᄝؿᅚЧֹࣜ࠶ᇏ֥҂ॖ॥Marsden(1983)ᅳԛ10ؓݓࡅ,ૄؓݓࡅ֥ದनэਈ,ֹٚඥᅝֹٚGDP֥бᇗࠎЧିّ႘۲൬ೆնᇁཌྷ֩,ඥ൬ᅝGDPбᇗ҂,০Ⴈ70ֹٚᆟکᄝֹٚࣜ࠶ؿᅚᇏ֥ቔႨ;ؽ൞۲୍ֹս֥ඔऌ,ؿགྷ֮ඥݓࡅ֥ࣜ࠶ᄹӉੱбۚඥӵք֥ყෘ൬ೆ,ЇওֹٚЧࠩ၂Ϯყෘ൬ೆݓࡅնbNewman(1983)০Ⴈਆ۱ൈ௹֥ॴֹބഈ߃ᇏန/ਆඥ0൬ೆ(ཨٮඥބᄹᆴඥ֥ඔऌ,ؿགྷ܄ඳ෮֤ඥੱؓࣜ࠶ᄹӉऎႵڵིႋ;75%),бֹٚඥ۷ູಆ૫ّ႘ֹٚࣜ࠶ӵք֥ඥ-37-
地方税与区域经济增长的实证分析中国区域经济发展论坛表1地方税占地方GDP的比重单位:%൬;൞ᆟکҍᆟ൬ೆ१ࣥ,ࠧᄝყෘ൬ೆࠎԤ୍ٺ199419951996199719981999200020011994~2001୍नഈ,ࡆഈֹЧࠩყෘຓሧࣁ൬ೆaֹЧࠩഠ߶תֹ҆Ќᅰࠎࣁ൬ೆބ1997୍ުବೆყෘֹ֥ܵᇏֹ҆༆ֹ҆ᆟکྟࠎࣁ൬ೆ,൞ّ႘ֹٚඥڵ֥ቋಆ૫ᆷѓ;ሧਘটჷ:5ᇏݓ࠹୍6Ⴕܱ۲௹bඹ൞ളӁඥ࣪ح,ࠧᆟکؓ۲ֹളӁֆ໊ᆘ൬֥۲ᇕඥaڸࡆބܿٮࡨಀᆟکؓളӁֆ໊ิ܂֥۲ᇕҀ์ު֥࣪حbೂݔඪభᆀЧᇉഈ൞ሹڵք֥ۀ,طᆺ൞ٓຶഈ֥ҵљ,ପહުᆀປಆ൞၂ᇕ२ԢՖᆟک֤֥֞Ҁ์֩ሇ၍൬ೆު֥࣪ڵքۀb൮༵,Ֆቋ༮ၬֹ֥ٚඥڵքु,۲ֹֹٚᆟک֥ඥ൬൬ೆᅝఃGDP֥бᇗ,1994~2001୍,ת҆aᇏ҆ބ༆ֹ҆ٳљनູ%%ބ%(і1)bఃᇏ,2001,୍ಆݓ31۱സٺֹ֥ٚඥڵٳ,҃ೂ1b༆ֹֹ֥҆ٚඥڵჿбᇏֹ҆ۚ1۱Ϥٳׄ,ඪૼ༆ֹֹ֥҆ٚඥڵཌྷؓࢠᇗbఃՑ,Ֆбࢠಆ૫֥ඥڵु,ં൞၂Ϯყෘ൬ೆߎ൞ᆟکҍᆟ൬ೆᅝGDP֥бᇗ१ࣥ࠹,/ࣴ0ൈ௹іགྷ/ູ༆҆ቋۚaת҆Ցᆭaᇏ҆ቋ֮0֥۬अbՖყෘ൬ೆᅝGDP֥бᇗ,ु1994~2001,୍ಆݓनᆴູ%,ఃᇏ༆ֹ҆नູ%,תֹ҆नູ%,ᇏֹ҆नູ%(2),༆ֹ֥҆ඥڵनቋۚbֻ,Ֆᆟکҍᆟ൬ೆᅝGDP֥бᇗु,/ࣴ0ൈ௹,ಆݓनᆴູ%bఃᇏ,༆ֹ҆नູ%,תֹ҆नູ%,ᇏֹ҆नູ%(3),༆ֹ֥҆ඥڵбת҆ۚ1۱Ϥٳׄ,бᇏ҆ۚ۱Ϥٳׄbֻඹ,Ֆ࣪ڵքु,1994~2001୍,תֹ҆ളӁඥ࣪حᅝGDP֥бᇗनູ%,ᇏֹູ҆%,༆ֹູ҆%,༆ֹ҆бᇏֹ҆ۚ۱Ϥٳׄ(і2)bఃᇏ,2001୍۲സٺ֥࣪ඥڵ,ೂ4bሹڵքӯ/U0ٳ҃,طॉ੮ᆟکؓ۲ֹ֥ሇ၍ᆦڱބؓളӁֆ໊֥Ҁ์ၛު,࣪ඥڵӯת҆ቋۚa༆҆Ցᆭaᇏ҆ቋ֮-38-
5管理世界6(月刊)2003年第5期表2各地区生产税净额占GDP的比重单位:%০Ⴈݓ1986~2001୍֥ඔऌ,ఃᇏ۲19941995199619971998199920002001नസٺ֥GDPބඥ൬൬ೆ൞ࣜૌ࠹ෘ֥ၛתֹ҆ᇏ୍ֹູ҆100֥ಆݓGDPࡨᆷඔטᆜު༆ֹ֥҆ᆇൌэਈ,ၛቋཬؽӰم(OLS)ؓ۲സٺሧਘটჷ:5ᇏݓ࠹୍6Ⴕܱ۲௹bܙ࠹֥ࢲݔೂі3bॖ,ི݂߭ݔбࢠݺ,֥۬अ,ඪૼתֹ֤֥҆֞Ҁ์ཌྷؓࢠഒ,ᇏ༆טᆜު֥ॖथ༢ඔቋ֮ᄝ85%ၛഈ,҂թᄝਙ֤҆֞Ҁ์ཌྷؓࢠ؟,ఃᇏ༆ֹ֥҆࣪ඥڵۚཌྷܱ໙,ีఃᇏ,ඣэਈཁᇷູڵ,іૼ1994Ⴟᇏֹ҆b୍ၛުݓඥᇅбࢠކ;ඣэਈཁᇷၳႿ၂Ϯটඪ,ת҆ބᇏֹ҆ؿᅚඣཌྷؓࢠ0,ඪૼؓ1994୍ၛުш࠽ඥੱ֥ܙ࠹ሹุഈၳ,ۚఒြིၭбࢠݺ,ॖၛӵք֥ඥڵඣࢠۚ,Ⴟ௹֥ޡܴඥڵbൌ࠽ඥڵಏࢠ֮b༆ֹ҆ႮႿཌྷؓઋު,൬ႮႿࣜ࠶ؿᅚᇶေᆷದन൬ೆඣ֥ิۚ,ೆඣ֮,ఒြིၭࢠҵ,ॖӵք֥ඥڵඣ္ࢠᆃҐႨದनᆇൌGDP֥ᄹӉੱটіൕ۲ֹ,֮ൌ࠽ඥڵඣಏࢠۚbᆃᇕඥڵሑঃ҂০֥ࣜ࠶ᄹӉੱbᄝࢳൈ,ႮႿሧЧބস൞Ⴟ༆ֹ҆ؿᅚ,္Ֆඥ൬ٚ૫ඪૼਔ༆ֹ҆ࣜ࠶ᄹӉ֥ࠎЧေ,ೆದनࣜ࠶ᄹӉᇶေটؿᅚߏત֥ჰၹ,༯૫ૌࡼՖ࠹ਈဒٚ૫ᆣჷႿሧ֥ᄹӉ;οᅶთࣜ࠶ᄹӉ൬৻ં,ࣜૼᆃ၂ׄb࠶ᄹӉ္ა௹Ԛ֥൬ೆඣႵܱ,ၹՎࡹ৫ၛ༯2.ֹٚш࠽ඥੱათࣜ࠶ᄹӉܱႿֹࣜ࠶ᄹӉაш࠽ඥੱܱ༢֥ࡥֆ݂߭ٚၹູ܂۳࿐ஊ֥ࡨඥᇶᅦᇶေᆷш࠽ඥੱ,ӱ:ૌᇶေٳ༅ш࠽ඥੱაֹٚࣜ࠶֥ܱ༢,൮༵Yg=C+MT+PGDP93+INVG(2)ܙ࠹۲ֹ֥ш࠽ඥੱbູܙ࠹ଖ၂ࣜ࠶֥ൌ࠽ఃᇏ,Ygູ1994~2001୍ದनᆇൌGDP֥ш࠽ඥੱ,ॖၛૄ୍֥ᆇൌඥ൬൬ೆTؓ֒௹֥ᄹӉੱ,MTູ1994~2001୍ֹٚඥ֥ш࠽ඥᆇൌGDPࣉྛ݂߭,ࠧࡹ৫ၛ༯݂߭ٚӱ:ੱ,PGDP93ູ௹Ԛ(1993)୍ದनᆇൌGDP,IN-T=B0+B1GDP+B2D+B3D#GDP+E(1)VGູ1994~2001୍ܥקሧӁሧ֥ᄹӉੱbᆃఃᇏ,E൞༂ҵཛ;ᄝඥᇅીႵն֥э౦ঃ,۲ֹ֥ದनᆇൌGDPࠣఃᄹӉੱοھസٺ༯,ඥ൬ؓGDP֥֝ඔࠇོੱB1,ࣼ൞ሹ൬ೆ֥1990ູ100֥GDPࡨᆷඔ࠹ෘbш࠽ඥ,ੱ࣍රޙਈਔGDPᄹࡆؓඥ൬ᄹࡆ০Ⴈ۲ֹ֥ཌྷܱඔऌ,݂߭ࢲݔೂі4bՖ֥႕ཙ,൞ဢЧ௹֥नш࠽ඥ;ੱࢩएཛB0၂ᇏॖ,༢ඔֆބ৳ކဒӯཁᇷ,ط҂Ϯႋູڵ,іൕ၂҆ٳGDPીႵବඥ,ൈࢩएթᄝਙཌྷܱ໙ีbఃᇏ,ሧაದनࣜ࠶ᄹӉၳႿ0္іૼनඥੱބш࠽ඥੱཁᇷ҂,ၹᆞཌྷܱ,ࠧ၂۱ֹᄹࡆሧି՜ࣉఃࣜ࠶ؿᅚ;ູᆺႵᄝB0=0ൈ,B1=T/GDPҌ൞नඥੱш࠽ඥੱაࣜ࠶ᄹӉཁᇷڵཌྷܱ,ш࠽ඥੱૄิ(ޡܴඥڵ)bᄝඥᇅэൈ,сྶႄೆᇅ؇()表4各地区人均经济增长横截面回归(OLS估计)эਈэਈ༢ඔѓሙ༂()t-࠹ᆴۀ(ੱཁᇷඣ),ູՎૌႄೆਆ۱эਈটіൕ1994୍ྍඥᇅڿ۪:D൞ඣэਈ,D#GDP൞ོੱэਈ,D֥౼ᆴՖ1994୍षູ1,ᆭభູ0bᆃဢ,ೂݔඥڿభުඥ൬აႵ໗ק֥ܱ༢,ॖथ༢ඔؓඔරಖੱш࠽ඥੱ=B1+B3;ೂݔڿ۪భඥ൬აGDPીႵטᆜު-࠹ᆴ໗ק֥ܱ༢݂߭ѓሙ༂࠹ᆴ,ପહ1994୍ඥᇅڿ۪ު֥ш࠽ඥੱᇿ:ၹэਈ൞۲ֹ1994~2001୍ದनᆇൌGDP֥ᄹӉੱ;ဢЧࣼ൞ོੱэਈ֥༢ඔB3bॢࡗЇও30۱സٺ,ఃᇏᇗ౩൧ႮႿӮ৫ࢠພ,ಯЇওᄝඹԫ࠹ෘb-39-
地方税与区域经济增长的实证分析中国区域经济发展论坛表3方程T=0+1GDP+2D+3D#GDP+E的OLS估计BBBBֹࢩएGDPඣэਈོੱэਈ࠹ဒ22Кࣘ=,טᆜR=()()()()F=,DW=22฿ࣃ=,טᆜR=()()()()F=,DW=22ފК=,טᆜR=()()()()F=,DW=22༆=,טᆜR=()()()()F=,DW=22ଽ=,טᆜR=()()()()F=,DW=22ୡ=,טᆜR=()()()()F=,DW=22ࠝਟ=,טᆜR=()()()()F=,DW=22ޑࡾ=,טᆜR=()()()()F=,DW=22ഈݚ=,טᆜR=()()()()F=,DW=22ࡾ්=,טᆜR=()()()()F=,DW=22ᆄࡾ=,טᆜR=()()()()F=,DW=22νߪ=,טᆜR=()()()()F=,DW=22ڞࡹ=,טᆜR=()()()()F=,DW=22ࡾ༆=,טᆜR=()()()()F=,DW=22ת=,טᆜR=()()()()F=,DW=22ފଲ=,טᆜR=()()()()F=,DW=22К=,טᆜR=()()()()F=,DW=22ଲ=,טᆜR=()()()()F=,DW=22ܼת=,טᆜR=()()()()F=,DW=22ܼ༆=,טᆜR=()()()()F=,DW=22ݚଲ=,טᆜR=()()()()F=,DW=22ඹԫ=,טᆜR=()()()()F=,DW=22ᇜ=,טᆜR=()()()()F=,DW=22ᄉଲ=,טުR=()()()()F=,DW=22༆ҟ=,טުR=()()()()F=,DW=22༆=,טުR=()()()()F=,DW=22ۅ=,טުR=()()()()F=,DW=22ౝݚ=,טުR=()()()()F=,DW=22ୡ༱=,טުR=()()()()F=,DW=22ྍࡿ=,טުR=()()()()F=,DW=ᇿ:ဢЧൈࡗູ1986~2001୍;ູᆞሱཌྷܱ,༆aଽaୡaࠝਟaޑࡾaνߪaݚଲaඹԫa༆aۅބౝݚҐႨਔAR(1)ཛ,฿ࣃࡾ්aᆄࡾaڞࡹaࡾ༆aܼתބКࣉྛਔܼၬҵٳэߐ;ႮႿᇗ౩ഡᆰ༪൧ࢠພ,ಯЇওᄝඹԫസ;ওݼ൞t-࠹ᆴ,aބٳљіൕᄝ%a1%ބ5%ඣഈཁᇷb-40-
5管理世界6(月刊)2003年第5期ۚ1۱Ϥٳׄ,ॖ֝ᇁದनࣜ࠶ᄹӉ༯ࢆ۱表5我国经济的地区结构和各地区的产业结构单位:%ϤٳׄbԚ൬ೆඣ֥ژݼཁᇷູᆞ,ࠧڶݓGDPֹ֥ٳ҃۲ֹGDP֥Ӂြࢲܒֻ၂ӁြֻؽӁြֻӁြGDPֻ၂ӁြֻؽӁြֻӁြGDPღֹ֥ࣜ࠶ؿᅚჹॹ,ඪૼ؟ݓᄹӉં࣮תֹ҆ᇏ่֥ࡱགྷའ,ᄝݓ֥თࣜ࠶ؿᅚᇏഉᇏֹ҆҂թᄝbࠧݓֹ֥ࣜ࠶ሹุഈߎીႵᆇᆞष༆ֹ҆෪ཬҵए,ದनGDPඣ֥֮സٺनીႵ҆ٳљູ%ބ%֥ඣ,ః٤୪ӁြοбದनGDPֹ֥ۚॹ֥؇ᄹӉ,༆҆ն֥ؿᅚሹุઋުႿת҆ބᇏֹ҆bหљ൞༆҆षؿ൞၂۱Ӊ௹֥ݖӱbֹ֥۽ြ߄ӱ؇ᆺႵ%,ٳљჿбᇏ҆ބၛഈࢩ૫݂߭іૼ,ֹ֥ٚш࠽ඥੱᄀ,ۚᄀת֮҆ބ۱Ϥٳׄ(і5)bႮႿݓඥ҂০Ⴟھֹࣜ࠶ؿᅚ;ೂݔࢆ֮ଖֹ֥ш࠽൬൬ೆᇶေটჷႿ٤୪Ӂြหљ൞ֻؽӁြ,༆ඥੱ,ᄵॖ՜ࣉఃࣜ࠶ؿᅚbᆃՖඥ൬ᆟҦٚ૫ֹ֥҆ࣜ࠶ؿᅚඣࠣఃࢲܒሑঃ,֤ఃᆘࢳਔ༆ֹ҆ؿᅚߏત֥ჰၹbభ૫֥ൈࡗ൬ဢ֥ඥ൬ླေิۚࣜ࠶֥ඥڵඣbਙ݂߭ཁൕ,1994୍ൌീྍඥᇅၛট۲ֹሹ൬(2)ҍᆟ܂အದ१؟,ҍᆟڵքᇗb༆ֹ҆ೆGDP֥ш࠽ඥੱѩ҂ཌྷb1994~2001,୍༆ႮႿࣜ࠶ؿᅚඣ֮,་ବࣼြ֥ି৯֮,նਈࣼ҆11സ(ᇗ౩Їওᄝඹԫ)ֹٚඥ֥ш࠽ඥੱြࠢᇏᄝᆟک҆,֝ᇁࠏܒބದჴ҂؎ளᅮbनູ%,ۚႿᇏ҆10സٺ%֥ඣbᆞऌ࠹,1992୍ᇀ1999୍ࡗ,ಆݓҍᆟ܂အದ१ၹູ༆ֹ֥҆ඥڵཌྷؓࢠᇗ,1994~2001୍༆୍֥नᄹӉູ%,༆ֹ҆ᄵղ֞ਔֹ҆ದनᆇൌGDP֥ᄹӉੱनᆺႵ%,%b2001,୍༆ֹ҆ҍᆟ܂အದ१ᅝሹದતႿᇏֹ҆न%֥؇bᄝᆃᇕၩၬഈ१֥б২%,ٳљбת҆ބᇏֹ҆ۚԛඪ,֒భ֥ඥ൬ᆟҦؓ༆ֹ֥҆ൌ࠽՜ࣉིႋބ۱Ϥٳׄbҍᆟڵքದჴݖ؟,ҍᆟದჴѩ҂ૼཁbᆦԛڵքӦᇗb2001୍,༆ֹ҆ದჴٮႨᅝֹ3.༆ֹ҆ඥڵཌྷؓࢠᇗ֥ჰၹٳ༅ٚЧࠩҍᆟ൬ೆ֥бᇗनູ%,ֹࠧٚၛഈनඥڵބш࠽ඥڵٳ༅іૼ,༆ֹ҆Чࠩቆᆮ֥ҍᆟ൬ೆ҂҂ܔؿ۽ሧ,طߎླ֥ඥڵหљ൞აࣜ࠶ؿᅚඣཌྷؓॖб֥ᇏ҆ေᇏနҀᇹ%bᆃ҂ֹؓٚҍᆟᆦԛބඥֹཌྷб,ૼཁіགྷԛொ֥ۚหᆘbପહ,ູ൬ᄯӮऍն֥৯,طҍᆟປಆ/ູӹٖҍહቋ҂ؿղ֥༆ֹ҆ඥڵߎཌྷؓࢠᇗ?ᆟ0,႕ཙਔֹٚᆟکֹؓٚࣜ࠶ؿᅚ֥ᆦӻ৯(1)༆ֹ֥҆ࣜ࠶ሹਈඣބӁြࢲܒҪ؇bՑொ֮bࣜ࠶थקҍᆟ,ҍᆟّ႘ࣜ࠶,༆ֹ҆(3)ඥ൬ᆟҦބඥ൬ᆘܵၹbೂభ෮ඍ,ଢ֥ඥڵࢠᇗაఃࣜ࠶ሹਈඣބӁြࢲܒҪՑࢠభݓთඥ൬Ⴊ߲৯؇նaҪՑ؟,طӁြႪ߲֮Ⴕܱbࢩᆸ֞2001୍,ಆݓGDP֥%ٳཌྷؓࢠ֝ཟ҂ܔౢ༉,ᆃུႪ߲ᆟҦᇶေࠢ҃ᄝתֹ҆,ᇏֹ֥҆ࣜ࠶ሹਈ္ࡼ࣍ᅝಆᇏᄝת҆ခݚ֥ࣜ࠶ؿղֹ,Ⴊ߲৯؇ӯ/ࣜ࠶ݓ֥1/3,ط༆҆12സٺ֥GDPࣇཌྷ֒Ⴟಆݓห)ࣜ࠶ඌषؿ)ခݚࣜ࠶ष٢)ଽGDP֥%bఃᇏ,ಆݓֻؽӁြބֻӁြֹ0ᇯ҄־ࡨ۬अbऌҩෘ,1998୍,תֹ҆ඥ֥%ٳ҃ᄝתֹ҆,30%ቐႷٳ҃ᄝᇏ҆൬ࡨ૧൬ೆჿᅝಆݓࡨ૧ඥሹح֥%,ᇏֹ҆,༆ֹ҆ࣇᅝ15%ቐႷ,طֻ၂Ӂြ֥ᇶֹჿᅝ%,༆ֹ҆ࣇᅝ8%bᄝඥ൬ᆘ൬္ุᇶေٳ҃ᄝת҆ބᇏֹ҆,༆ֹ҆ࣇᅝٚ૫,תֹ҆ႮႿࣜ࠶ሹਈն,ҍ৯ࢠູॺ,%bൈ,༆ֹ֥҆Ӂြࢲܒ֮ࠩ,ֻ၂Ӂඥ൬ᆘ൬୭৯ӱ؇ཌྷႋࢠ֮b༆ֹ҆ෙಖඥ൬ြᅝGDP֥бᇗղ֞21%,ննӑݖᇏ҆ބתႪ߲ࢠഒ,ࣜ࠶ሹਈބҍᆟ൬ೆࢠཬ,ҍᆟ൬ᆦ-41-
地方税与区域经济增长的实证分析中国区域经济发展论坛؛бࢠԛ,ູਔЌᆣҍᆟᆦԛ֥ࠎЧླေ,ᆟᆘ,ܵൌྛٳোაሸކ࠹ᆘཌྷࢲކ,ࡆնؓۚ൬ೆکؓඥ൬మ৯֥डཌྷؓࢠധbၹՎ,ࠧႵࢠ෮֤ބ٤স෮֤֥טࢫ৯؇,ڿؓຓࠡದჴն֥ඥ൬Ⴊ߲ᆟҦ,༆ֹ҆ൌ࠽০Ⴈ֥ҍ৯ॢ۱ದ෮֤ඥ֥ಒקބളࠃٮႨ२Ԣ,ิۚڵքିࡗ္ࢠཬ,ᄯӮЧֹඥڵொۚbඥڵۚ҂০Ⴟ৯֥ۚתֹ֥҆۱ದ෮֤ඥ൬ೆбᇗb(7)၌་ႄݓଽຓሧ,Ֆط႕ཙЧֹࣜ࠶ؿᅚbӁބᄼჍඥ:षᆘ၌ӁބᄼჍඥ,οᅶҍӁགྷᆴಒa՜ࣉ༆҆նषؿק၂۱ކ֥ఏᆘׄ,ൌྛӑحࣉ؟֖ඥੱᆘ֥ඥ൬ᆟҦࡹၰ൬,ࡆ఼ؓഠ߶ҍڶֹ֥ٳ֥טࢫb(8)ഠ߶Ќᅰඥ:ሂࣅڿᆘ၂֥ഠ߶Ќᅰඥ,ٳఒြ҂ၛഈٳ༅іૼ,՜ࣉ༆ֹ҆ࣜ࠶ؿᅚ,ླေႋӵք֥ഠ߶ڵք,՜ࣉᇏ༆҆ఒြ/ሇࠏڿࣉ၂҄Ⴊ߄ඥᇅ,ൡ֒ࢆ֮༆ֹ֥҆ඥڵ,ၛؓᇅ0b(9)ᆣಊࢌၞඥ:ؓܢௐaᅏಊa௹ࠊa௹ಃaֹٚࣜ࠶ؿᅚิ܂۲ᇕՏࠗbطࢆֹ֮ٚඥڵႄሧࠎࣁ֩၂ᆘ൬ᆣಊࢌၞඥ,ᄝൡ֒ൈީᆘఏ֥ඥ൬൬ೆࡨഒ,ႵਆᇕࠎЧཨ߄ࣥ:၂൞ᇏ൬ሧЧ০֤ඥbת҆ခݚࣁವЌགြؿղ,ᇏနနᆟکᄹࡆؓ༆֥҆ሇ၍ᆦڱࠇҀᇹ,ؽ൞༆҆ॖၹՎՖᇏࠢᇏ҆ٳ൬,ೆᄹ఼ఃᆦӻᇏ༆ֹ֥҆ᆟک෪ཬषᆦ,ၹՎॖၛิԛၛ༯ඥ൬ᆟҦҍ৯ࠎԤb(10)ఃඥᇕ:ೂ౼ཨӬ൧ֹٜӁඥ,࿊ᄴb၂ൌྛٜӁඥ,ᆘ൬ٓຶঔն֞པᆓࣜ࠶ؿղ1.ࣉ၂҄ڿ۪གྷྛඥᇅ֥୪ըֹbࡼؓଽᆘ൬֥ӬᆓֹႨඥაؓ(1)ሧჷඥ:ิۚඥੱѩঔնᆘ൬ٓຶ,ᄹࡆຓᆘ൬ֹ֥ႨٮކѩֹູႨඥ,Ϝ୪ը֥ඥ൬ቔֹູٚҍᆟ൬ೆ,ᄹࡆ֥ඥڵ๙ݖิۚ٤୪ြႨֹਙೆᆘඥٓ,ຶϜӚԯႨඥބӚԯሧჷྟӁࡎ۬ሇࡑ֞ሧჷࡆ۽ߌࢫ,࠻ᄹ఼ᇏஇᅶႨඥ၂ູӚԯඥ,ൡ֒ิۚඥح֩b༆ֹ҆ٚҍᆟൌ৯,Ⴛႄ֝ఒြކषؿሧჷބൈ,ປֹٚඥุ༢,ᇶေ൞ࡹ৫ၛֹٜӁิۚࣜ࠶ིၭb(2)ᄹᆴඥ:ڿളӁᄹᆴඥູཨඥa၌Ӂބᄼაඥa۱ದ෮֤ඥູᇶุඥᇕֹ֥ٚٮྟᄹᆴඥbᇏ༆ֹ҆ႮႿఃᇶ֝Ӂြ൞ሧჷඥࢲܒ,ϜֹٚऎႵඥ൬ྟᇉ֥൬ٮڿູᆞඥࠇᆷཟ۽ြ,؟ླࢠۚඣ֥ഡСބህႵඌڸࡆඥb۴ऌݓږჴখa۲ֹؿᅚٳ҂ሧbൌྛཨٮᄹᆴඥ,ᇏ༆ֹ҆ିՖᇏ֤֞ޙ֥ห,ׄᆞಒԩᇏနაֹٚඥ൬ܵಃཋ֥۷؟֥ඥ൬ַ२,ژކݓࡅ֥თᆟҦb(3)ཨٮ߃ٳbљ҂౦ঃ,ൡ֒༯٢ֹٚඥ֥၂҆ٳඥ:ൡ֒ঔնཨٮඥ֥ٓຶބඥੱ,ູᇏနᆦӻᇏ৫مಃބࢳಃ,ᄍྸസࠩषᆘଖུൡކЧֹ༆ֹ҆ิ܂҆ٳҍ৯bൈڿࡎଽඥູࡎຓหק౦ঃ֥ඥᇕ,ֹٚᆟکऎႵ၂ק֥۳Ⴭअඥ,࿊ᄝਬ൲ߌࢫᆘ൬,ࡨളӁఒြ֥ڵքb҆ྟთඥ൬Ⴊ߲֥ࠏಃbᇏနඥᇕa܋ཚඥ(4)Ӭࡹඥ:ڿӬ൧ࡹഡົඥູӬཔࡹഡົᇕaა൧ӆཌྷؓࡎ۬Ⴕֹܱ֥ٚඥᇕ֥৫مಃaࢳඥ,Ⴎڸࡆඥэູ৫֥ඥᇕ,۴ऌఒြ֥ႏြಃaࡨ૧ಃၒࠢᇏᄝᇏန,ಆݓ၂৫م֥ଖ൬ೆοб২ᆘ൬,ᇏ༆҆Ӭ൧a۽ঀaཔᆓࡆֹུٚඥᇕ,ೂӬ൧ົࡹഡඥބӬᆓֹႨ఼܄܋ഡീࡹഡb(5)ఒြ෮֤ඥ:ൡൈކѩଽຓඥ,ᄝඥحഈॖܿק၂۱ڜږ؇,Ⴎֹٚ۴ऌఃሧఒြ෮֤ඥ,ॉ੮ֹ֞ࡗࣜ࠶ؿᅚ҂ޙބൌ࠽ӵ൳ି৯࿊ᄴಒקbᇏཬܿଆఒြ؟طིၭ҂,ۚ၂֥ඥੱॖࢆ֮2.ڿඥ൬Ⴊ߲ᆟҦ֥ౠོིݔູ25%ቐႷ;၂ඥࠎaӮЧٮႨਙᆦٓຶaඥభ(1)ඥ൬ၛӁြႪູ߲ᇶbࡼଢభඥ൬Ⴊ߲२ԢѓሙაሧӁඥༀԩϷم;๙ݖх૧ᇗگᆘၛఒြࣜ࠶ྟᇉaሧࣁሧჷބֹหྟູᇶሇэඥaᄍྸࢲሇބሧַ૧֩ᆟҦ,ܝৣת҆აູӁြౠོ,ၛކݓࡅӁြᆟҦ,Ⴊ߄ಆݓӁြᇏ༆҆ކቔࡹ৫ఒြࠢb(6)۱ದ෮֤ඥ:ࡆ఼ࢲܒ,ᇏ༆ֹ҆ࣜ࠶ؿᅚbݓӁြᆟҦ-42-
5管理世界6(月刊)2003年第5期֥ᇗྏᄝႿࠎԤഡീaࢌ๙ᄎൻaႯ๙aିჷ13۱шӬ൧ބ5۱ခࡾӬ൧,ሙӉࡾ༬षބჰҋਘ۽ြ,ູ֩ܝৣఃؿᅚႋ۳Ⴭ෮֤ඥࡨ٢൫ဒބਗ਼ଡఊ൧ࣜ࠶ඌषؿ,ᄝഒඔ૧,ඥࠎ࠹ෘҐႨࡆᅼࣸބᄜሧْߎ۷ିุቂֹࡹ৫7۱ڿ۪ष٢൫ဒbหљ൞ေԉགྷӁြᆟҦbᆃུྛြᆞ൞ᇏ༆ֹ҆бࢠЊٳ০Ⴈ2001୍ָݓࡅؿ֥҃5ܱႿ༆҆նषؿඥ֥ࠇ൞ሧჷႪ൝Ӂြ,Ӂြౠོᄝᆃᇕၩၬഈൌ൬Ⴊ߲ᆟҦ໙ี֥๙ᆩ6֥ႵܱႪ߲ᆟҦbՎຓ,࠽ഈ൞ֹౠོbൈ,ᄍྸ۲ࠩᆟکᄎႨҍᆟߎႋԉٳ০Ⴈݓࡅ۳ቂֹཚႵ֥ห൹ඥ൬ᆟْߎϷمൌീႪ߲,Ϝඥ൬Ⴊ߲٢֞ൌീӁြᆟҦbᆃུᆟҦनᆻᄝᆦӻ༆ֹ҆ࡆॹؿᅚ,༆Ҧഈ,ൌྛሧྟaሧჷषؿྟࡨ૧ඥ,Ќᆣሧ҆സٺႋ൮༵ԉٳडaႨ࣐གྷႵᆟҦమ৯,Ϝݓᆀࢠॹ൬߭ሧЧބཟݓࡅܝৣؿᅚ֥҆ሧbࡅౠོᆟҦቋնӱ؇ֹሇ߄Ӯགྷൌ֥ളӁ৯,ၛࣉ१ඥႪ߲ࣇཋႿࠎԤӁြaࠎԤഡീބۚྍՎট෪ཬაת҆ခݚބᇏֹ֥҆ҵएbඌӁြ෮ླഡС֥ࣉ१b3.༆ֹ҆ႋࠒࠞࣉྛࠏܒڿ,۪ࢆ֮Чֹ(2)ൌྛ॓ࣉ҄֝ཟ֥ඥ൬Ⴊ߲bં൞ఒြބं֥ҍᆟڵքކሼྍ۽ြ߄֡ਫ਼,ߎ൞ູ՜ࣉთࣜ࠶ླྀႮႿ༆ֹ҆թᄝࠏܒႜᇖ,ҍᆟ܂အದ१טؿᅚ,ႋϜ॓ࣉ҄ቔູඥ൬ᆟҦ֥၂б২ொ,ۚӹٖҍᆟቋູԛ֩໙ี,༆҆ေམᆇཛᇗေଽಸ,ᄝཌྷܱ֥ੀሇඥބ෮֤ඥ֩ඥᇕᇏᆞࡆॹࣜ࠶ᄹӉ,ႋھࢫჿषᆦ,ࣚࡥᆟکࠏܒ,ቔԛౠོྟܿקbؓ॓ࣉ҄ൌྛन֩Ⴊ߲,ᆺࡹ৫ིۚି/֥ཬᆟک0ࠏᇅbࢆ֮ш࠽ඥੱิ܂ေ॓Ӯݔބ॓ྛູؓࣜ࠶aഠ߶֥܊ངղ֥֞ࠗৣ,๙ݖ՜ࣉࣜ࠶ᄹӉ,ቋᇔ߶ঔնඥࠎ,Ֆଖᇕӱ؇,҂ٳࣜ࠶Ӯٺa҂ٳ൞ڎԩᄝඌषؿطҍᆟ൬ೆᄹնbڎᄵ,ш࠽ඥੱݖۚ,ఃڵࠗࠇਙೆݓࡅ࠹߃,ႋཚ൳֩ܝৣbႪ߲ၛৣིႋ֝ᇁሧЧބসຓੀ,ඥࠎຽ෪ބш࠽ඥඥࠎൔࡨ૧ູᇶ,൙ުႪ߲֥ඥڵൔࡨ૧ູڣ,؟ੱ֥ۚذྟ࿖ߌb෮ၛ,༆҆ႋ๙ݖࣉྛࠏܒڿᇕႪ߲ྙൔఊ༯b২ೂ,ູܝৣఒြࡆն۪॓,ᆟکᆯିሇߐ,ބႪ߄ҍᆟᆦԛ,ࡹ৫ऎႵࠗ,ೆؓఃႨႿ࣮აषؿ֥ٮႨൌྛඥ൬ַ२മৣིႋֹ֥ٚඥᇅb۲ֹႋ۬ᆳྛᇏနܱႿࠏᇀࡆПַ२,бೂྍӁaྍඌaྍ۽ၜؿള֥ܒڿ۪֥Ⴕܱᆷൕࣚപ,ࢲކ୪ըඥٮڿ,۪ࠒٮႨ୍ᄹӉ10%ၛഈ,ॖοൌ࠽ح֥200%ַ२;ࠞa໗ຈֹࣉࠏܒࣚࡨބದჴٳੀ۽ቔ,ॖॉ੮ඥభิ౼ඌषؿࠎࣁ,ູఒြٳք҆ٳሧaࣜӜѩཔᆓބཬ࿐bൈ,ࡼཅaཔ൙ြщᇅܵಃႏڄག;۴ऌӁြᆟҦଢѓ,ؓҐႨ༵ࣉඌഡСഈ൬֞സ,ᇾೆ१b๙ݖ్ൌࡨഒҍᆟ܂အದࣉྛྍӁളӁ֥ఒြ۳Ⴭࡆᅼࣸࠧඥ൬ྐ१,ࡨҍᆟڵք,Ֆطࢆ֮Чֹ֥ඥڵbվ;ၹඌԷྍطᄠൈؿള֥ᄍྸࢲሇࠇ০4.ᇏနေ࿃ᄹࡆؓ༆ֹ֥҆ሇ၍ᆦڱ༯ࢆବඥൈߏᆘ෮֤ඥ;ؓᇏࡗ൫ဒӁ֒భ၂ٚ૫ႋࡼุᇅҀᇹaࢲෘҀᇹބඥ൬Ⴭၛ૧ඥ,ؓඌሇಞaሦ࿘aڛༀa֥൬ೆ૧ْߎବೆݖ؈௹ሇ၍ᆦڱ,οग़ܴၹބمק܄ᆘႏြඥ,ؓܓೆ॓Ӯݔ֥ఒြᄍྸοؿௐࣁൔ܄ٳbหљ൞ඥ൬ْߎЌਔֹ֥ٚ࠻֤ح֥၂קб২࠹ೆ֒௹ᄹᆴඥࣉཛඥح,ၛঔն০ၭ,ൌ࠽ഈ൞ఏሢঔնֹҵए֥ቔႨ,ၹູڶఒြ֥ඌႵིླਈbඥ൬ᆟҦ՜ࣉᇏ༆҆ఒღֹ֤֥֞ඥ൬ْߎ္؟bఃᇏ,၂ᇕ࿊ᄴ൞ြ֥ඌࣉ҄,ࠧ൞ิۚᇏ༆֥҆ࣜ࠶ؿᅚ؇טࡨඥ൬ْߎඔਈb൙ൌഈ,ඥ൬ْߎૄ୍ղބᇉਈb2300؟ၡჭ,ᆺေି్ԛఃᇏ֥30%οݖ؈௹(3)༆ֹ҆ေԉٳႨቀaႨ࣐aႨݺaႨࠃݓሇ၍ᆦڱϷم࠹ෘ,ࣼॖၛԛሇ၍ᆦڱ֥नޙࡅ۳Ⴭ֥۲ᇕห൹Ⴊ߲ᆟҦb২ೂ,ሙଽസۿିbਸ਼၂ᇕ࿊ᄴ൞,༯थྏԨགྷྛҍᆟ০ၭ߶Ӭ൧ཚႵခݚष٢Ӭ൧֥၂ུႪ߲ᆟҦ,ष٢ٳ۬अ,౼ཨᇏနඥ൬ْߎ,ࡼ(下转第59页)-43-
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5管理世界6(月刊)2003年第5期OntheTheoryofSeekingRentandontheSelectionofAccountingPolicy,,,,,,,,,,,,,,,,,,,,,,,byXiYanqun,ZhaoHongandLuoYuanyuanASummaryoftheStudyoftheMinority'sSuccessinMakingMGModel,,,,,,,,,,,,,,,,,,,,,,,,,byLouXiaoqi,YangMinandQiuYuhuaAStatusQuoAnalysisofChina'sBusinessCompetitivenessandtheCultivationofKernelofCompet-itiveness,,,,,,,,,,,,,,,,,,,,,,,byYeXiaolingandYeXiaoqianTheCreationof/Incubators"ofInternationalEnterprisestoPromotetheInternationalizationofHighteckIndustriesinShengzhen,,,,,,,,,,,,,,,,,,,,,,byWangWenxiaActivelyUtilizingtheModelofPublicBiddingbyListingEngineeringMagnitudetoAdapttotheNewSituationafterChina'sEntryintoWTO,,,,,,,,,,,,,,,byWuMeiandLiMushengABSTRACTSINENGLISHTrading,RisksandOwnershipbyZhangJieInthisarticlewewillattempttoprovideanewviewingangletointerprettheprocessofChina'seconomictransitionandwill,byunderliningtheimportanceofeffectivetrading(ET)andownership,restoreandmodifythestrengthofexplanationforeconomictransition,furnishedbysomeclassicaltheories,soastointegratethisideaintothegeneralframeworkofthetheoryoftransitionaleconomics,,wewillelaboratetheETtheory,viewingthedoctrine,upheldbyclassicaltheory,ofmutualbenefit,onlyasthenecessarycondition,andconsideringthatitisthewholenessofownershipthatisthefullcondition;whileownershiphassomedefects,,wewillputforththepropositionofintrinsicrisk:theextrinsicriskfollowedwithgreatinterestbytheclassictheoristsofassetchoiceoriginatesmainlyfrommacroeconomicpoliciesandenterprisemanagers,butintrinsicrisk,asitis,iscloselylinkedwiththebaseofmicroeconomics,,wewillrevealthelogicalrelationsbetweenownership,tradingandequity,,wewillpointouttheconcealedconditions;andwehavefoundthat,whenthegovernmentsinchargeoftradeserveastraders,theconditionsoftradingefficiencycanplaynoroleatall,'srelatedpoliciesisthattheactualachievementinChina'seconomictransitionisdirectlyconnectedwiththeeffectivetradingscaleandmarketshare,andthegrowthofeffectivetradingdoesnotrelyonthedeterminationofthegovernmenttopropelmarke-tization,noronthedegreeinwhichthelawandadministrativedepartmentssuperviseandpunishprincipaltraders,-153-
