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

我国的地方政府财政欠缺透明度,其主要表现是数量可观的地方政府收入未进入任何预算内管理,成为地方政府手中的非正式财源。预算约束的软化及预算执行的弹性化使非正式财源为地方政府的行政成本居高不下创造了便利,导致行政成本的盲目攀升。因此,提高地方政府财政的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.