财政关系调整与地方政府行为的变迁——纪念改革开放30周年

Change of Fiscal Relations and Its Impact on Local Governments' Behaviors——Commemorating the 30th Anniversary of Reform and Opening-up

30年来,我国财税体制改革先后经历了财政包干制、分税制和公共财政体系建设三个阶段,每个阶段的地方政府与同一阶段不同层级或地域的地方政府,其行为表现出较大的差异。导因于中央与地方财政关系调整对地方政府的不同激励与约束机制,地方政府对中央政府的财政依附性在不断增强;地方政府之间的财政竞争逐渐让位于合作;地方政府推动市场化改革进入了良性轨道;地方政府职能逐步从经济性向公共性过渡。

Since Reform and Opening-up, China has experienced three stages of fiscal regime reform in succession, namely, fiscal-contract-responsibility system, fiscal decentralization and public finance system. There are big behavior differences of local governments both in each period and at different level or region. Due to different incentive and constraint mechanisms induced by the change of fiscal relations between central and local governments, behaviors of local governments have greatly changed. The fiscal regime of local governments has been increasingly relying on central government and fiscal competition among different local governments has gradually been giving the priority to cooperation. Moreover, market-oriented reform promoted by local governments has been operated towards a better direction and the function of local governments has been shifted from economic government to public government.