中國大陸自改革開放之後，其經濟成長之快速，成功歸究於自由的市場經濟。然而2008金融海嘯爆發後，使得各國開始檢視過度的分權和市場自由化的適度性。中央政府和地方政府，如何在權利和稅收的分配上，達成一最適的規模？如何有效運用財政地方分權？將是一門複雜且重要的議題。 本研究之研究目的主要有以下幾點：第一，希望能藉由相關理論文獻，解釋財政地方分權對中國省、市之間地方財政赤字是否會有所影響或是關聯，將以此為本研究之理論基礎，並且進行實證的檢驗；第二，將以1994年以後中國財政改革以後之財政相關資料，利用中國31個省、市的追蹤資料，資料蒐集期間涵蓋1995年至2010年，以各年各省、市的財政赤字作為衡量該省、市的財政情形，以期能夠了解各地區財政的影響情形； 第三，本研究建立一個二因子固定效果模型，來檢視中國31個省市財政分權對其地方財政赤字的影響，並將各省市的情形做歸納；第四，從實證模型中發現，財政地方分權與地方財政赤字間的關聯性為一非線性關係且具有U型曲線關係；最後，利用實證結果來提供具體的政策建議。 / Fiscal decentralization is considered as one of the successful institutional reforms to promote the development of China.In order to attract the resource, the regions have to improve or maintain their finance. Therefore, what issues will improve the provincial local government deficit becoming an immense problem. How to use fiscal decentralization tool？It will be an important issue. The research purpose of this literature is to use the empirical model with the panel data which includes 31 provinces, cities and regions in China during the period of 1995 to 2010 as well as to search the following question. First , analyse the provincial local government deficit and find out the determinative factors of regional deficit. Second, in order to realize the precise relationship between the fiscal decentralization and the provincial local government deficit, this study establishes 2 ways fixed effect model. Finally, to reducing the mistakes occurred in positive models and enabling the study more rigorous, this study uses more methods to test the models and the result. Finally, to reducing the mistakes occurred in positive models and enabling the study more rigorous, this study uses more methods to test the models and the result.

中國大陸在近幾十年來的經濟成長舉世矚目，卻也造成了中國大陸東西部發展不平均的隱憂。有鑑於此，江澤民在1999 年的「中央扶貧開發會議」上首次提出了「西部大開發」戰略概念，期能縮小區域發展不均衡的差距。西部大開發預計進行50 年分三個階段進行，截至2010 年已經完成了第一階段。在這十年間，整個西部地區有著巨大的改變。 　　因此，本文的研究目的在於，利用大陸西部12 個省、市、地區自2000 至2010年的追蹤資料，再運用Tobit實証模型進行實證分析。其實證結果顯示，財政地方分權程度、人口密度、地區生產總值、地方政府規模以及地區開放程度等因素，對地方政府效率值之影響為正向；而財政地方分權程度之平方項與地方政府規模之平方項，則對地方政府效率具有負向影響，即財政地方分權與地方政府規模對於地方政府效率之影響可能呈現非單調性。 / The economic growth of China has increased rapidly in recent several decades, but thisgrowth has resulted in the imbalance between the eastern and western region. According tothis situation, Zemin Jiang first proposed the “Grand Western Development Program” in the“central poverty alleviation and development conference” in 1999, hoping to reduce the imbalance in the regional development gap. After carrying out the Grand Western Development Program, the growth ranges of GDP per capita in some of regions have risen quickly. Therefore, the research purpose of this literature is to analyze the empirical estimation of the Tobit model with the panel data which include 12 provinces, cities, and regions in China western area from 2000 to 2010. The empirical results show that the degree of fiscal decentralization, the density of population, gross regional product, the scale of local government, and the degree of openness all have positive influences on the efficiency of local governments. However, the quadratic terms of the degree of fiscal decentralization and the scale of local government have negative influences on the efficiency of local governments. That is to say, the degree of fiscal decentralization and the scale of local government probably have non-monotonic effects on the efficiency of local governments.