摘要
我国正处在经济转轨时期,软预算约束问题仍然存在。财政分权能够通过增强制度约束来缓解动态过程中因事前事后承诺不一致而导致的软预算约束问题,同时,也可以通过促进地方上及地方间的竞争来在一定程度上缓解软预算约束问题。
China is in the period of economic transition,the soft budget constraint issue still exists.Fiscal decentralization is very effective in solving the soft budget constraint issue by alleviating the inconsistency problem between the enforcement of pre-and post-commitment in the dynamic settings.In addition,higher competition between local governments rendered by fiscal decentralization is another channel of assuaging the soft budget constraint problem.
出处
《中南财经政法大学学报》
CSSCI
北大核心
2006年第2期45-50,共6页
Journal of Zhongnan University of Economics and Law
关键词
软预算约束
财政分权
转轨经济
Soft Budget Constraint
Fiscal Decentralization
Transition Economy