Since the reform and opening up，my country's macroeconomic development policy has always focused on regional economic development，Actively formulate a regional development strategy required for the development process，Orderly advance industrialization、Urbanization and modernization。But the regional development strategy of each period is not unchanged，Instead, it is constantly changing with problems that need to be solved with different stages of social development。Generally speaking，my country's regional development strategy has gone through the fundamental change from the "non -balanced strategy" of the 1980s to the "balanced strategy" of the century。Although the balanced development strategy of the regional gap is gradually harvested，But the development unbalance index is still hovering at a high position，The problem of imbalance between regional economic development in my country is more severe。The report of the 19th National Congress of the Communist Party of China emphasized，The main contradictions in our society have transformed into a contradiction between the people's growing good life needs and unbalanced and inadequate development。Unbalanced regional economic development is one of the main performances of the "imbalanced development" in the new era，Alignment widespread attention from all walks of life，improving the fiscal decentralization system is an important starting point for solving this problem。

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Finance is the foundation and important pillar of national governance，Fiscal policy is an important means for government departments to coordinate regional economic balance development，and the fiscal decentralization bet365 Play online games system is also a key factor affecting the issue of regional balanced development。Traditional fiscal decentralization theory believes，Social preferences of residents in various regions are large，Local governments have information advantages，A better understanding of the level of local economic development and resource status，Mastering fiscal autonomy can enable the government to better meet local development needs when formulating local fiscal policies，so as to make the resource allocation more reasonable and effective，Then promote the sustainable development of the local economy。But，During the policy implementation process，Local governments face the pressure of various political performance assessment，Short -visual decision -making decisions that often prefer fast，This is time to speed up the economic development of the jurisdiction，Instead, the problem of imbalance between economic development between regions is becoming more severe。

Two dimensions of fiscal decentralization through income decentralization and expenditure decentralization，Affecting regional economic development。On the one hand，Fiscal revenue decentralization leads to the development of regional economic imbalance。Usually under the circumstances，Division of fiscal revenue helps improve economic efficiency，But the local government launched local tax competition in order to obtain sufficient fiscal revenue，That is, in terms of policy support and fiscal discounts, regions or enterprises that can make greater contributions to the economic development of the region。The most direct performance is，The central city with strong economic growth or great development potential，Make these cities get greater economic acceleration，and other cities not only have limited economic development capabilities，Related policies have not given enough support。bet365 Play online games Over the past，This will seriously hinder the development of regional economic balance。

On the other hand，Division of fiscal expenditure can effectively promote the construction of infrastructure in various regions，To a certain extent, it is beneficial to the gap between the regional area。Road、Effective supply of infrastructure such as ports，Reduced the obstacles of free flowing between various types of production factor，Then the economic development gap between the regional economic development。Local governments rely on their information advantages，Can effectively reduce resource mismatch when providing public items。When the local government has greater autonomy in fiscal expenditure，Division of fiscal expenditure is not only conducive to improving the level of infrastructure construction，It also attracts foreign residents and enterprises to enter through the supply of higher -quality local public items，Then improve the level of general welfare welfare of residents in the jurisdiction。

　　The impact of the asymmetry of fiscal decentralization

I based on the "Center -Metro Model" theory of New Geography Economics，Using population weighted mutation number method to calculate the economic development balance index in various provinces of my country、The balance index in the central city group、The balance index in the peripheral city group、Center -Brealing Index between the peripheral city group and my country East、Middle、Division balance index in the three major regions in the western region。Discover it on this basis，The impact of fiscal decentralization on the balance of regional economic development has an asymmetric characteristic。

First，From the perspective of the economic development balance index in various provinces，Fiscal revenue decentralization、Economic development balance effect of expenditure decentralization is asymmetric。Use the system GMM model，Differential bet365 Play online games fiscal revenue of each province、The degree of decentralization of the expenditure will be analyzed after the return analysis of its economic development balance index, respectively，The decentralization of fiscal revenue has significantly reduced the degree of economic development in various provinces，and the degree of decentralization of fiscal expenditure has significantly increased the economic development balance index in the province，But this effect is only significant when it lags 2。2，From the group balance and inter -group balance index in the province，The economic development balance effect of fiscal decentralization also has non -symmetrical effects。Decompired the regional development balance index as the balance index in the central city group of each province、A balance index between the balance index between the balance index between the peripheral city group and the center -peripheral cities，After a regression analysis, I found it，The decentralization of fiscal revenue reduces the central balancing between the center -the peripheral cities，The decentralization of fiscal expenditure has significantly improved the balance in the central cities in the province and the balance of the peripheral city group。From the absolute value of the regression coefficient，Differential fiscal revenue decentralization has a greater deterioration of the degree of balance between the development of the group。Therefore，When the degree of decentralization of fiscal expenditure is increased as the income degree increases the same amplitude，The net impact of fiscal decentralization on the overall balance of economic development in various provinces is significantly negative。third，From East、Middle、Economic Development Balance Index in the Three Three -regional region, see，The economic development balance effect of fiscal decentralization has space heterogeneous。Merit and find out the degree of economic development balance，The lowest degree of balance in the eastern region，Western Times，The maximum bet365 live casino games in the central part。Group regression results showed，The decentralization of fiscal revenue has the most negative impact on the balance of economic development in the western region。The opposite is，The decentralization of fiscal expenditure has the most positive impact on the economic development balance in the eastern region。Visible，The impact of fiscal revenue decentralization and expenditure decentralization on regional economic development is exactly the opposite。

　　Shin from "Hand of Get" to "Assistance Hand"

Continue to optimize the fiscal decentralization system，Clarify the power and expenditure responsibility of local governments in promoting economic balance development in the jurisdiction。The decentralization of fiscal revenue has reduced the balance between the centers in the province -peripheral cities，The impact on the economic development balance index in various provinces is significantly negative，The main reason is that the tax -sharing reform has largely weakened the financial drawing ability of the local government，Extracted from the unity between the financial power of the local government and the right to affairs，As a result, the behavior mode shifted from "hand of assistance" to "hand of grabbing"，One after another to develop the central city economy、Ignore peripheral cities，This exacerbates the degree of imbalance in economic development in the province。Although the central transfer payment has made up for the local financial gap to a certain extent，But it is difficult to fundamentally solve the financial pressure of local governments。Therefore，Continue to optimize the fiscal decentralization system，The key lies in the negative impact of reversing the fiscal revenue decentralization system on regional economic development，and gradually improve the transfer payment system，To promote the balance of economic development between regional; clarify the liability for expenditure on the basis of re -dividing the scope of the right to affairs，Incorporating the economic balance development of the area in the jurisdiction bet365 live casino games is included in the local government's financial expenditure responsibility system and performance assessment system，Guide local governments to focus on fiscal expenditure towards relatively weak peripheral cities，Further strengthen the balance effect of fiscal expenditure decentralization for regional economic development。

Promoting the reform of the fiscal decentralization system. In particular, we must pay special attention to the regional heterogeneity of fiscal decentralization reform on the balanced effect of economic development，To be adapt to local conditions。Implement East、Middle、Economic development balance in the western region，is the basis and premise of achieving the development of the national economic balance，The impact of fiscal decentralization on the imbalance of the economic development of various regions has space asymmetry and heterogeneity。Therefore，Deepen the reform of the fiscal decentralization system，Avoid "one knife and cut"，To accelerate the construction of the local tax system，Raise the degree of autonomy of local fiscal expenditure，Advanced local conditions to give various regions to various regions to support economic development policies in the jurisdiction，Institutional advantages of effectively exerting concentrated power to do major events，Make the fiscal decentralized system into a gap in the economic development gap in regional economic development、Sali for regional economic balanced development，and the "Chinese system" that improves fiscal decentralization to promote the modernization of "governance of China"。

　　(This article is the National Natural Science Foundation of the National Natural Science Foundation of China "The economic fluctuation effect simulation of the economic fluctuation effect of the financial tax policy and the policy optimization of the financial macro -control: theory、Model and Empirical "(71603281) phased results)

(The author is a professor at the School of Finance and Taxation of Zhongnan University of Economics and Law)