"This study first constructs budget deviation indicators for 31 provinces from 1994 to 2017 and 252 prefecture-level cities from 2008 to 2017. It then analyzes general patterns of fiscal budget deviations at provincial and municipal levels, and empirically examines influencing factors. The findings reveal: Provincial budget deviations exhibited prolonged trends of 'over-collection(超收)' and 'over-expenditure(超支)', with expenditure deviations consistently exceeding revenue deviations. Revenue deviations showed minimal regional differences, while expenditure deviations varied significantly. Municipal-level budget deviations exhibited similar characteristics. Estimation results indicate: Economic factors significantly influence revenue-expenditure deviations. Fiscal factors—fiscal decentralization, macro tax burden, and transfer payment ratios—exert differential impacts. Institutional factors, particularly the implementation of the new Budget Law, significantly reduced deviation magnitudes."

————Lv Bingyang & Li Yan: Patterns and Causes of Fiscal Budget Deviations in Chinese Provinces and Cities, Review of Economics and Management 2020(4).

  Authorized by Professor Lv Bingyang from Renmin University of China, CnOpenData has established this data exhibition zone and index to facilitate academic access.

  To download data or view additional information, please visit Budget Deviation Data of Chinese Provinces and Provincial-Level Units or directly download the dataset at the bottom of this page.

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Time Coverage

1994-2017

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Field Display

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Sample Data

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References

• Lv Bingyang, Li Yan: Patterns and Causes of Fiscal Budget Deviations in Chinese Provinces and Cities, Review of Economics and Management 2020(4).

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Data Update Frequency

Updated irregularly