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一般来说,影响财政收入的因素包括“经济性”因素、“管理性”因素和“政策性”因素,而经济发展是促进财政税收增长的根本因素。本文通过回归分析和实证比较分析的方法,研究认为青岛和大连两城市各自的经济发展与财政税收增长,在多年呈现良好增长互动态势的同时,近几年青岛财政对经济的增长弹性逐步弱于大连,影响这一趋势变化的原因是国家实施东北振兴战略为大连发展带来了机遇,更重要的是大连金融、软件、装备制造业等产业优势逐步凸现。因此,青岛必须加快调整经济结构,转变经济发展方式,建设稳定长效的财源经济机制,保持财政收入的持续稳定增长。
In general, the factors that affect fiscal revenue include “economy ”, “management ” and “policy ” factors, and economic development is to promote the fundamental factor of fiscal revenue growth. Through regression analysis and empirical comparative analysis, this paper studies the respective economic growth and fiscal revenue growth in Qingdao and Dalian cities. While showing the trend of good growth and interaction over the years, the financial flexibility of Qingdao has gradually weakened over the economy in recent years In Dalian, the reason for this trend change is that the implementation of the strategy of rejuvenating the Northeast by the country has brought opportunities for the development of Dalian. What is even more important is that the industrial advantages such as Dalian’s financial, software and equipment manufacturing industries are gradually emerging. Therefore, Qingdao must speed up its readjustment of its economic structure, transform the mode of economic development, and establish a stable and long-term mechanism of financial and economic resources so as to maintain a steady and steady growth of its fiscal revenue.