摘要
控制政府行政成本是构建节约型社会的必然要求。目前的研究一般认为省管县财政体制能够节约政府行政成本。在对政府行政成本进行界定和分类基础上,从理论上对市管县和省管县财政体制下的政府行政成本进行比较,得出省管县财政体制短期内并不能节约政府行政成本的结论。
It's necessary to control government administrative costs for building a saving society. Current researches generally believe that direct provincial supervision of county finance can save administrative costs. On the basis of defining and classifying government administrative costs, the government's administrative costs are theoretically compared between provincial supervision of county finance and municipal supervision county finance. At last,the conclusion could be made that, direct provincial supervision of county finance could not reduce government administrative costs.
出处
《改革》
CSSCI
北大核心
2009年第10期90-93,共4页
Reform
基金
中南财经政法大学研究生教育创新基金项目"地方财政体制研究"(批准号:2008BJJ39)
关键词
行政成本
省管县财政体制
市管县财政体制
government administrative costs, direct provincial supervision of county finance, municipal supervision county finance