中国地方政府行为企业化变迁的财政逻辑

Fiscal Logic of Changes of Local Governments'Enterprise Behavior in China

地方政府行为企业化,是中国地方政府尤其是基层政府在经济转轨时期直接参与或干预经济发展活动的特有现象。本文分析了在改革开放过程中,地方政府企业化行为从"经营企业"到"经营城市"的变迁过程。文章以中国财政分权改革为背景,从地方政府"企业财政"和"土地财政"两大模式的视角,对地方政府行为企业化的变迁进行了解释。同时,也总结了地方政府行为企业化的得与失,并从财政改革的视角,对地方政府行为企业化的治理提出了相关的政策建议。

The local governments＇ enterprise behavior is the result of their direct engaging in or intervention on economic development activities during the transition period. This paper analyzes the changes of local governments＇ enterprise behavior from operating enterprises to operating cities in the process of reform and opening-up. Based on China＇ s fiscal decentralization reform, it explains the changes of local governments＇ enterprise behavior from the angle of enterprises-based fiscal mode and land-based fiscal mode. Meanwhile, this paper also summarizes the success and failure of local governments＇ enterprise behavior, and gives some advices on the governance of local governments＇ enterprise behavior from the angle of fiscal reform.