摘要
Abstract
In the socialist market economy with Chinese characteristics,the policy orientation of adapting to local conditions and the operation of local finances have formed a mode of interaction,and the relationship between the two not only reflects the tension between central coordination and local autonomy,but also reflects the deep logic of national governance in the transition period of the economic development model.The relationship between the two not only reflects the tension between central coordination and local autonomy,but also reflects the deep logic of national governance in the transition period of economic development mode.Based on the Marxist political economy paradigm,we constructed the analytical framework of"policy suitability-fiscal resilience",and revealed the role of differentiated policy orientation on fiscal resilience.The study finds that:the developed eastern regions cultivate new quality productivity through tax reform,forming the transmission chain of"policy incentive-tax source upgrading",while the less developed regions in the central and western regions are limited by the dependence on transfer payments and the path lock of non-tax revenue expansion;the adaptive adjustments of the central centralised and unified leadership and the debt limit management shaped the institutional elasticity space,forming the"top-level design-grassroots level design"and the"top-level design".The centralised and unified leadership of the central government and debt limit management have shaped the flexibility of the system,forming a synergistic mechanism of"top-level design-grassroots innovation-system diffusion".At the practical level,based on panel data from representative provincial administrative districts,the asymmetric effect of policy suitability in enhancing fiscal resilience is verified,revealing the importance of"locally adapted"local fiscal policies in grasping the dialectical relationship between incentives for innovation and risk accumulation.关键词
地方财政政策/财政支出效率/因地制宜/财政韧性
