我国地方财政健康程度的评价分析与改进思路

On Evaluation and Suggestions of the Health Degree of Sub-national Finance in China

地方财政是分级财政体制的重要组成部分,我国地方财政拥有全国近一半的财政收入,承担着70%以上的事权,是国民经济发展和国家财政健康运转的基石。近年来,受多种因素的影响和制约,地方财政在运行中普遍出现了一些体制性、机制性和制度性的风险与矛盾。对地方财政做一个客观、全方位的评估是关系到未来财政体制调整、健全财政管理制度的基础性问题。本文拟从财力、财政管理体制和财政运行机制几个视角来提出评价我国地方财政健康程度的框架性思路,并在此基础上提出促进地方财政健康发展的相关建议。

Sub-national finance is a dispensable component of government finance in decentralized regime. In China, sub-national governments collect about half of fiscal revenue and undertake more than 70% of public expenditures. In recent years, sub-national government finance meet quiet a lot of systematic, mechanism risks and difficulties. To make a based-on-fact and comprehensive evaluation to the statusquo of various levels of Chinese sub-national finance is the foundation of future adjusting government fiscal system,and it is also pertinent to the healthy development of regional economy. This paper, plans to advance a framework in evaluating the status-quo of various levels of China＇s sub-national finance from the perspectives of fiscal capacity, management system and 0perational mechanism, and then raise relevant suggestions to improve the performance of sub-national finance.