我国县乡财政解困的制度构建:经验借鉴与现实选择

Institutional Arrangements for Improving County-township's Fiscal Dilemma:Experience and Practice

造成我国县乡财政困难的原因很多。就制度方面而言,主要表现在我国政府财政层次过多,地方政府间事权与财政支出责任划分不明确,税收体系不健全以及转移支付制度的不完善。因此,可借鉴美国经验做到:减少政府财政级次,规范各级政府财力分配;以法律的形式明确界定各级政府事权与财政支出范围;完善税权划分和协调机制,确保基层财政收入;完善以公共服务均等化为目的的转移支付制度。

There are many reasons leading to County- township fiscal dilemma in China. Institutionally, there am too much governmental levels; the duties and responsibilities on expenditures am inappropriately arranged among different level and different department of local government; the tax system and the transfer payment system doesn＇t work properly. Based on a review of the U. S. A. ＇s experience, the paper puts forward the following measures to overcome the difficulties of countytownship finance： （1） to reduce govemmental finance levels and standardize the allocation of intergovemmental financial resources; （2） to clearly define intergovemmental duties and responsibilities on expenditures in the form of law; （3） to rebuild the tax division and harmonization system to guarantee the fiscal revenues of local govemments; and （4） to improve the transfer payment system on the purpose of fair public service.