摘要
20世纪90年代中期以来,第二代财政分权理论有了极大发展。本文回顾了这一新理论区别于传统理论的特征,以及将其用于经济增长研究得出的新发现和主要问题。在此类研究中,中国改革开放以来的经济绩效,一方面为回答“财政分权是否有助于促进经济增长”提供了重要的经验研究依据,另一方面也在一定程度上证实了制度设计对财政分权效果具有决定性影响的判断,这与国内一些研究得出的结论有相似之处。这些研究成果对我国未来的中央—地方财政关系的发展具有重要的启示意义。
Since the mid-1990s,the “second-generation theory of fiscal decentralization' has made great strides.This paper examines the background for this “second-generation',in particular,the characteristics that differentiate it from the “first generation,' its major conclusions,and the problems that emerge in applying it to the study of the relationship between fiscal decentralization and growth.China plays an important role in studies of this kind.On the one hand,China's economic performance in the last 28 years provides basic empirical evidence for answering the question:“Does decentralization promote economic growth?' On the other hand,what happened in China lends support to the view that institutional design is crucial for determining the outcome of fiscal decentralization.As such,these kinds of studies should be useful for understanding the future of reforms involving centralization and decentralization.
出处
《财贸经济》
CSSCI
北大核心
2007年第3期47-53,共7页
Finance & Trade Economics
关键词
财政分权
经济增长
制度设计
Fiscal Decentralization,Economic Growth,Institutional Design