政府间财政支出责任划分研究述评

Review on the Studies of Responsibility Assignment of Intergovernmental Fiscal Expenditure

政府间支出责任划分理论方面的研究主要集中于分析框架,其中最具代表性的是Musgrave的"财政三职能"、Oates的财政联邦制理论、Olson的财政均等化原则和Martinez的多维框架理论;实证方面,Musgrave、Martinez等众多学者分别对成熟市场经济国家和转轨国家的支出责任划分情况进行了研究;方法上则主要采用了成本收益法、比较分析法、实验经济学以及第二代财政联邦制理论等研究方法。

The theoretical studies on expenditure responsibilities among different levels of government focused on the theoretical frame. The most representative theories are Musgrave＇s three functions of public finance, Oates＇s fiscal federalism, Olson＇s principle of ＂fiscal equivalence＂ and Martinez＇s multidimensional frame. As for empirical studies, a lot of scholars such as Musgrave and Martinez researched respectively the actual situations of expenditure-assignment in developed countries and countries in transition. The methods are cost-benefit analysis, comparative analysis, experimental economics and the second-generation theory of fiscal federalism.