摘要：Under the background of vigorously promoting the high-quality economic development model in China, this paper proposes a Dynamic Double Index model to evaluate the fiscal output quality of cities in the Pearl River Delta. The empirical results show that Shenzhen, Guangzhou are at a high quality level, while Zhuhai, Foshan, Huizhou, Zhongshan and Dongguan are at a low quality level. This empirical result is consistent with the fact that Shenzhen has industrial tax source advantages, Guangzhou has consumption tax source advantages, but Zhuhai, Foshan, Huizhou Zhongshan and Dongguan do not have advantages. At the same time, the consistency also proves that the Dynamic Double Index model has accurate measurement function and can be used as a powerful tool to deal with big data information problems.
关键词：Measurement model;Local fiscal;Pearl River Delta
