对广东省激励型财政政策的两点质疑

Two Oppugns about The Stimulating Fiscal Policy of Guangdong Province

传统的转移支付政策是落后地区重要的经济支持。但它在给予这些地区经济支持的同时，也造成了这些地区“等、靠、要”的懒汉作风。中央和各地方政府一直在尝试着解决这一问题，广东省对此也进行了积极的实践，并于2004年开始实行激励型财政政策。从目前的情况来看，广东县域，特别是部分经济落后的地区财政收入增长显著。这也使得广东省2004年和2005年的财政收入有了大幅度增长。由此可见，激励型财政政策确实起到了一定的激励作用，但是笔者认为此项激励型财政政策中仍存在一些不恰当之处，有待进一步完善。文章将主要就激励型财政政策中的不当之处进行探讨。

The traditional transfer payment policy is the important economic support to the underdeveloped areas. But when the policy supported the economics of these areas it also has made some local governments forming a negative working mode. Both the central government and the local governments tried to solve this problem. Guangdong government has practiced actively and has implemented the stimulating fiscal policy from 2004. We can see that the fiscal income of the counties of Guangdong province increased remarkably, especially the underdeveloped counties. This made the fiscal income of Guangdong province rising obviously in both 2004 and 2005. Thus it can be seen that the stimulating fiscal policy is effectual. But I think this policy still has some insufficiencies and need to be mended. This article is concerning about the insufficiencies of the stimulating fiscal policy mainly.