中国政府间财政关系实证分析——兼析基层公共治理的财政困境及路径

A Positive Analysis On The Intergovernmental Fiscal Relationship In China——Another Analysis On The Fiscal Plight And Path In Local Public Management

1994年分税制改革后,中国政府间财政关系在没有确定政府与市场、公共部门与私人部门效率边界下,向着财政收入层层集权、公共事务治理责任及相应的支出负担层层下移的方向演变,结果导致基层财政普遍处于“紧”运行之中,并衍生出一系列基层公共治理问题。理顺中国政府间财政关系,必须按“以公共需要为本”的公共治理观和公共财政观、“财政负担与财政能力大致对称”的政府间纵向支出结构安排观以及“基本公共品优先保障”的各级政府横向支出结构安排观,从根本上解决政府效率职能界定、政府间公共事务治理责任及相应的支出负担划分、政府间财政转移支付制度重建、打破城市与农村公共品分割分治的“一品两制”等深层次问题。

After the reform of tax distribution system in 1994, the intergovernmcntal fiscal relationship in China developed to such a complexion that the fiscal revenue was centralized while the administrate responsibility and the expenditure burden was transferred to the lower government, which resulted that the local fiscal running was tight and brought lots of problems in local management. We should follow a series of arrangement views to put the intergovernmental fiscal relationship in order, such as ＂take public demand as the most important＂ ＂match the fiscal burben and the fiscal capability＂ and ＂take providing the basic public goods as the priority＂, so as to solve radically various deep-seated problems, such as defining the governmental efficient functions, compartmentalizing the intergovernmental responsibility and expenditure burden when disposing the public affairs, reconstructing the intergovcrnmental fiscal transfer payment, breaking the ＂one goods, two system＂ in the segmentation and different administration between the public goods in city and country.