我国地方政府的财政透明与行政成本控制

The Financial Transparency and Administrative Cost Control in China＇s Local Governments

我国地方政府财政在透明度方面是有所欠缺的,主要表现为数量可观的地方政府收入未进入任何预算内外管理而成为了地方政府手中的非正式财源。由于我国财政预算约束软化及预算执行弹性化问题的存在,使得数量庞大的非正式财源为地方政府的行政成本增长提供了条件与便利,进而导致了行政成本的盲目攀升,因此提高地方政府财政透明度以控制行政成本的盲目增长尤为重要。

The finance of China＇s local governments is short of transparency. The main performance is that a significant number of local government revenues have not entered into any budget management and become the informal local government revenue sources. A softening of budget constraints and budget implementation flexibility make the informal financial resources create high local government administrative costs and result in administrative costs climbing blindly. Thus, improving the financial transparency of local governments to control the blindly growing administrative costs is particularly important.