摘要
传统的财政分权理论关注的是为何要实行财政分权,如何分配众多的财政职能。而现代的财政分权理论则侧重研究财政分权的制度设计,以最大程度上发挥对政府行为的正向激励作用。我国的财政体制正处于改革发展的关键阶段,中央与地方政府之间的财政职权划分和行使还存在制度设计不合理、缺乏激励机制等问题。应该完善我国公共财政体制,在宪法和法律中明确财政分权制度,清楚划分中央与地方的事权财权关系,建立科学、透明、规范的公共财政转移支付制度,提高我国各级政府的财政行为效率和效益,促进全国范围内经济社会的协调发展。
The paper puts forward the theory of fiscal decentralization and the superiority of the basic point of view by illustrating the theoretical development of the financial decentralization of the sort sequence. China＇s financial system is at a critical stage of reform and development. Between central and local governments into financial terms and the exercise of reasonable design of the system still exist, issues such as lack of incentive mechanism. The West by studying the theory of fiscal decentralization at all levels of government will help improve the financial efficiency and effectiveness of behavior, and promote national economic and social development.
出处
《中南林业科技大学学报（社会科学版）》
2009年第5期98-102,共5页
Journal of Central South University of Forestry & Technology（Social Sciences）
基金
2007年度湖南省教育厅一般项目"宪政视角下的公共财政法律制度研究"(编号07c597)
关键词
财政分权
公共产品
财权
转移支付
fiscal decentralization
public product
right of property
transfer payments
