关于财政分权利弊的理论分析

A Theoretical Analysis of the Benefits and Problems of Fiscal Decentralization

本文从理论上系统分析和总结了财政分权或分权化的公共管理体制改革所存在的利弊。财政分权的有利之处主要体现在对多样化地区偏好的敏感度,通过家庭流动性揭示真实偏好,保护后代人的利益,限制政府权力滥用,提高居民对公共事务的参与度,促进公共服务创新等方面;其弊端主要包括资源在地区间的无效配置,破坏性的税收竞争,税收出口与溢出效应,次优的收入分配与稳定政策等。在此基础上,简要讨论了我国财政分权体制下的财政监督问题。

Based on the synthesis of current literature, this paper is intended to summarize the benefits and problems of fiscal decentralization. The benefits mainly include the sensitivity to diverse regional preferences, preference revelation by household mobility, protecting the interests of future generations, restraining the power abuse of governments, increasing the degree of households＂ participation in public affairs and fostering the innovations of public administration. The problems of fiscal decentralization lie in the inefficient interregional resource allocation, destructive tax competition for mobile factors, tax exports and spillover effects, suboptimal income distribution and suboptimal stabilization policy, etc.