Loading...

“The fiscal development index of each region in China consists of seven indexes, including fiscal revenue stability, fiscal expenditure optimization, debt sustainability, social security sustainability, budget management standards, public service provision, and provincial fiscal balance. This index system reflects the horizontal differences and changing trends of various regions in terms of per capita financial resources, fiscal revenue structure, fiscal expenditure structure, debt burden, social security support burden, equalization of basic public services, etc. This index is used to conduct data on the fiscal development of each region. The "portrait" reflects the achievements and deficiencies in the process of local fiscal development. It can provide a decision-making basis for accelerating the construction of a modern fiscal system and establishing a central-local fiscal relationship with "clear rights and responsibilities, financial coordination, and regional balance", and can provide a basis for solving imbalances and imbalances. Fully developing issues and promoting high-quality development anchor important policy focus."

————Excerpted from "Financial Think Tank" Issue 2, 2023

With the authorization of Professor Lu Bingyang of Renmin University of China, CnOpenData has established a display area and data index for this data to facilitate scholars' browsing.

 For data download and more information about this data, please jump to China’s Regional Fiscal Development Index Report , or download the data directly at the end of this page.


Data structure

czfzzs


Data content

China’s regional fiscal development index 2021

Index Data Source
Fiscal revenue soundness index General public budget revenue 2008-2020 "China Statistical Yearbook"
Fiscal revenue soundness index Tax revenue ratio 2008-2020 "China Statistical Yearbook"
Fiscal revenue soundness index High tax ratio 2008-2020 "China Statistical Yearbook"
Fiscal revenue soundness index Land transfer fee dependence 2008-2017 "Land and Resources Yearbook", 2018-2020 provincial final accounts reports or budget implementation reports of each province
Fiscal Expenditure Optimization Index General public budget expenditure 2008-2020 "China Statistical Yearbook"
Fiscal Expenditure Optimization Index Total population at the end of the year 2008-2020 "China Statistical Yearbook"
Fiscal Expenditure Optimization Index Education expenditure 2008-2020 "China Statistical Yearbook"
Fiscal Expenditure Optimization Index Medical expenses 2008-2020 "China Statistical Yearbook"
Fiscal Expenditure Optimization Index Employment and social security expenditures 2008-2020 "China Statistical Yearbook"
Fiscal Expenditure Optimization Index Technology Spending 2008-2020 "China Statistical Yearbook"
Fiscal Expenditure Optimization Index Energy saving and environmental protection expenditure 2008-2020 "China Statistical Yearbook"
Fiscal Expenditure Optimization Index General public service expenditures 2008-2020 "China Statistical Yearbook"
Fiscal Expenditure Optimization Index "National budget funds" among the sources of fixed asset investment funds 2008-2020 "China Statistical Yearbook"
Debt Sustainability Index Local government bond balance Ministry of Finance
Debt Sustainability Index Interest-bearing debt balance of local urban investment companies wind
Debt Sustainability Index GDP "China Statistical Yearbook"
Social Insurance Fund Sustainability Index Number of retirees participating in pension insurance 2008-2020 "China Statistical Yearbook"
Social Insurance Fund Sustainability Index Number of active employees 2008-2020 "China Statistical Yearbook"
Social Insurance Fund Sustainability Index Urban Employees Basic Pension Insurance Fund Income 2008-2020 "China Statistical Yearbook"
Social Insurance Fund Sustainability Index Urban employee basic pension insurance fund expenditure 2008-2020 "China Statistical Yearbook"
Social Insurance Fund Sustainability Index Urban Employees Basic Medical Insurance Fund Income 2008-2020 "China Statistical Yearbook"
Social Insurance Fund Sustainability Index Urban employee basic medical insurance fund expenditure 2008-2020 "China Statistical Yearbook"
Budget Management Index General public budget expenditure budget number Provincial budget implementation and budget draft reports for each province over the years
Budget Management Index Final accounts of general public budget expenditures 2009-2021 "China Statistical Yearbook"
Budget Management Index Audit violation amount 2009-2018 "China Auditing Yearbook"
Budget Management Index China Fiscal Transparency Index 2009-2017 "China Fiscal Transparency Report"
Basic Public Service Index Number of primary school teachers 2009-2020 "China Statistical Yearbook"
Basic Public Service Index Number of primary school students 2009-2020 "China Statistical Yearbook"
Basic Public Service Index Number of junior high school teachers 2009-2020 "China Statistical Yearbook"
Basic Public Service Index Number of junior high school students 2009-2020 "China Statistical Yearbook"
Basic Public Service Index Health technicians per 1,000 population 2009-2020 "China Statistical Yearbook"
Basic Public Service Index Number of beds per 1,000 population 2013-2020 "China Statistical Yearbook"
Basic Public Service Index Number of beds in medical institutions 2009-2012 Local Statistical Yearbook
Basic Public Service Index Total population 2009-2020 "China Statistical Yearbook"
Basic Public Service Index Per capita library collection 2012-2020 "China Statistical Yearbook"
Basic Public Service Index Library collection 2009-2011 "China Statistical Yearbook"
Basic Public Service Index Actual road area at the end of the year 2009-2020 "China Statistical Yearbook"
Basic Public Service Index Administrative area land area 2009-2020 "China Statistical Yearbook"
Basic Public Service Index Number of beds in civil affairs institutions 2009-2020 "China Statistical Yearbook"
Provincial equalization index General public budget revenue of prefecture-level cities 2008-2019 "China Urban Statistical Yearbook"
Provincial equalization index General public budget expenditures of prefecture-level cities 2008-2019 "China Urban Statistical Yearbook"
Provincial equalization index Gross regional product of prefecture-level cities 2008-2019 "China Urban Statistical Yearbook"
Provincial equalization index Year-end registered population of prefecture-level cities 2008-2019 "China Urban Statistical Yearbook"
Provincial equalization index Number of full-time teachers in ordinary middle schools in prefecture-level cities 2008-2019 "China Urban Statistical Yearbook"
Provincial equalization index Number of full-time teachers in ordinary primary schools in prefecture-level cities 2008-2019 "China Urban Statistical Yearbook"
Provincial equalization index Number of students in ordinary middle schools in prefecture-level cities 2008-2019 "China Urban Statistical Yearbook"
Provincial equalization index Number of students in ordinary primary schools in prefecture-level cities 2008-2019 "China Urban Statistical Yearbook"
Provincial equalization index Book collection of prefecture-level city public libraries 2008-2019 "China Urban Statistical Yearbook"
Provincial equalization index Number of practicing doctors in prefecture-level cities 2008-2019 "China Urban Statistical Yearbook"
Provincial equalization index The actual urban road area in prefecture-level cities at the end of the year 2008-2019 "China Urban Statistical Yearbook"

China’s regional fiscal development index 2020

Index Data Source
Fiscal revenue soundness index General public budget revenue 2008-2019 "China Statistical Yearbook"
Fiscal revenue soundness index Tax revenue ratio 2008-2019 "China Statistical Yearbook"
Fiscal revenue soundness index High tax ratio 2008-2019 "China Statistical Yearbook"
Fiscal revenue soundness index Land transfer fee dependence Provincial final accounts reports or budget implementation reports for each province over the years
Fiscal Expenditure Optimization Index General public budget expenditure 2008-2019 "China Statistical Yearbook"
Fiscal Expenditure Optimization Index Total population at the end of the year 2008-2019 "China Statistical Yearbook"
Fiscal Expenditure Optimization Index Education expenditure 2008-2019 "China Statistical Yearbook"
Fiscal Expenditure Optimization Index Medical expenses 2008-2019 "China Statistical Yearbook"
Fiscal Expenditure Optimization Index Employment and social security expenditures 2008-2019 "China Statistical Yearbook"
Fiscal Expenditure Optimization Index Technology Spending 2008-2019 "China Statistical Yearbook"
Fiscal Expenditure Optimization Index Energy saving and environmental protection expenditure 2008-2019 "China Statistical Yearbook"
Fiscal Expenditure Optimization Index General public service expenditures 2008-2019 "China Statistical Yearbook"
Fiscal Expenditure Optimization Index "National budget funds" among the sources of fixed asset investment funds 2008-2019 "China Statistical Yearbook"
Debt Sustainability Index Local government bond balance Ministry of Finance
Debt Sustainability Index Interest-bearing debt balance of local urban investment companies wind
Debt Sustainability Index GDP "China Statistical Yearbook"
Social Insurance Fund Sustainability Index Number of retirees participating in pension insurance 2008-2019 "China Statistical Yearbook"
Social Insurance Fund Sustainability Index Number of active employees 2008-2019 "China Statistical Yearbook"
Social Insurance Fund Sustainability Index Urban Employees Basic Pension Insurance Fund Income 2008-2019 "China Statistical Yearbook"
Social Insurance Fund Sustainability Index Urban employee basic pension insurance fund expenditure 2008-2019 "China Statistical Yearbook"
Social Insurance Fund Sustainability Index Urban Employees Basic Medical Insurance Fund Income 2008-2019 "China Statistical Yearbook"
Social Insurance Fund Sustainability Index Urban employee basic medical insurance fund expenditure 2008-2019 "China Statistical Yearbook"
Basic Public Service Index Number of primary school teachers 2009-2020 "China Statistical Yearbook"
Basic Public Service Index Number of primary school students 2009-2020 "China Statistical Yearbook"
Basic Public Service Index Number of junior high school teachers 2009-2020 "China Statistical Yearbook"
Basic Public Service Index Number of junior high school students 2009-2020 "China Statistical Yearbook"
Basic Public Service Index Health technicians per 1,000 population 2009-2020 "China Statistical Yearbook"
Basic Public Service Index Number of beds per 1,000 population 2013-2020 "China Statistical Yearbook"
Basic Public Service Index Number of beds in medical institutions 2009-2012 Local Statistical Yearbook
Basic Public Service Index Total population 2009-2020 "China Statistical Yearbook"
Basic Public Service Index Per capita library collection 2012-2020 "China Statistical Yearbook"
Basic Public Service Index Library collection 2009-2011 "China Statistical Yearbook"
Basic Public Service Index Actual road area at the end of the year 2009-2020 "China Statistical Yearbook"
Basic Public Service Index Administrative area land area 2009-2020 "China Statistical Yearbook"
Basic Public Service Index Number of beds in civil affairs institutions 2009-2020 "China Statistical Yearbook"
Provincial equalization index General public budget revenue of prefecture-level cities CEIC database
Provincial equalization index General public budget expenditures of prefecture-level cities CEIC database
Provincial equalization index Gross regional product of prefecture-level cities CEIC database
Provincial equalization index Year-end registered population of prefecture-level cities 2009-2019 "China Urban Statistical Yearbook"
Provincial equalization index Number of full-time teachers in ordinary middle schools in prefecture-level cities 2009-2019 "China Urban Statistical Yearbook"
Provincial equalization index Number of full-time teachers in ordinary primary schools in prefecture-level cities 2009-2019 "China Urban Statistical Yearbook"
Provincial equalization index Number of students in ordinary middle schools in prefecture-level cities 2009-2019 "China Urban Statistical Yearbook"
Provincial equalization index Number of students in ordinary primary schools in prefecture-level cities 2009-2019 "China Urban Statistical Yearbook"
Provincial equalization index Book collection of prefecture-level city public libraries 2009-2019 "China Urban Statistical Yearbook"
Provincial equalization index Number of doctors in prefecture-level cities 2009-2019 "China Urban Statistical Yearbook"
Provincial equalization index Number of hospital beds in prefecture-level cities 2009-2019 "China Urban Statistical Yearbook"
Provincial equalization index The actual urban road area in prefecture-level cities at the end of the year 2009-2019 "China Urban Statistical Yearbook"

China’s regional fiscal development index 2018

Indicator name Exponential direction Indicator categories Definition
1. Fiscal revenue stability index Aspect Index
1a Financial resources per capita Forward Sub-item indicators General public budget revenue/population
1b Transfer payment dependence Negative Sub-item indicators Transfer payments/general public budget revenue
1c financial contribution Forward Sub-item indicators Tax revenue/central transfer payments organized by the provincial tax department and attributed to the central government
1d tax revenue ratio Forward Sub-item indicators Tax revenue/general public budget revenue
1e large tax ratio Forward Sub-item indicators (VAT + Corporate Income Tax + Personal Income Tax + Business Tax)/Tax Revenue
1f Land transfer fee dependence Negative Sub-item indicators Land transfer revenue/general public budget revenue
2. Fiscal expenditure structure index Aspect Index
Proportion of 2a administrative expenses Negative Sub-item indicators General public service expenditure/general public budget expenditure
2b Proportion of livelihood expenditure Forward Sub-item indicators (Education + Medical + Employment and Social Security Expenditure)/General Public Budget Expenditure
Proportion of 2c fiscal investment expenditure Negative Sub-item indicators "National budget funds"/general public budget expenditures among the sources of fixed asset investment funds
2d Government Investment Tendency Negative Sub-item indicators State-owned infrastructure investment (transportation, warehousing and postal industry & water conservancy environment and public facilities management industry among fixed asset investment)/general public budget expenditure
2e Environmental Protection Expenditure Proportion Forward Sub-item indicators Energy conservation and environmental protection expenditure/general public budget expenditure
3. Debt sustainability index Aspect Index
3a explicit debt ratio Negative Sub-item indicators Local government bond balance/GDP
3b Implicit debt ratio Negative Sub-item indicators Interest-bearing debt balance of local urban investment companies/GDP
3c General debt ratio Negative Sub-item indicators (Local government bond balance + Interest-bearing debt balance of local urban investment companies)/GDP
3D infrastructure investment fund gap rate Negative Sub-item indicators (Amount of investment in local infrastructure industry - Amount of investment within budget)/GDP
4. Social Security Sustainability Index Aspect Index
4a Social Security Fund Surplus Rate Forward Sub-item indicators (Social Security Fund Income for the Year - Expenditure for the Year)/Income for the Year
4b Pension insurance dependency ratio Negative Sub-item indicators Number of retirees/number of active employees among urban employee pension insurance participants
4c pension insurance fund surplus rate Forward Sub-item indicators (Urban Employees’ Pension Insurance Fund’s current year’s income – current year’s expenditure)/current year’s income
4d medical insurance fund surplus rate Forward Sub-item indicators (Urban Employees Medical Insurance Fund current year’s income – current year’s expenditure)/current year’s income
5. Budget management index Aspect Index
Deviation degree of 5a expenditure budget and final account Negative Sub-item indicators The deviation ratio between the total expenditures and the total budget
5b revenue budget and final account deviation Negative Sub-item indicators The deviation ratio between the final revenue total and the budgeted total

Note: General public budget revenue and general public budget expenditures are the revenue and expenditure of local governments at the same level.


References

  • Ma Guangrong, Lu Bingyang, "China's Regional Fiscal Development Index Report 2021", Renmin University of China Press, February 2023.
  • Ma Guangrong, Lu Bingyang, "China's Regional Fiscal Development Index Report 2020", China Renmin University Press, December 2021.

Data update frequency

Updated from time to time

文件下载