中国式财政分权下的地方政府支出

Chinese Fiscal Decentralization and the Local Government′s Expenditure

中国式分权的特殊性集中体现在经济上的分权与政治上的集中管理体制的紧密结合。中国经济改革始终围绕着如何在垂直的政治治理体制下合理划分中央和地方的利益关系,调动地方的积极性。分税制改革以来,虽然政府间财政收入划分相对清晰,但支出责任并没有被正式划分。中国地方政府支出也因此表现出一些值得关注的特点,并给中国的长期经济增长带来风险。本文对这一问题进行了分析,并提出了相应的政策建议。

The coordinate of political centralization and economic decentralization is the key feature of Chinese style decentralization.Chinese reform is always focused on two issues in the system of political centralization.One is how to distribute fiscal revenue between central government and local government.The other is how to simulate the local government to promote economic growth.Although the division of fiscal revenue is relatively clear,the responsibility of fiscal expenditure is not divided officially after the reform of tax-sharing.Accordingly there are some remarkable points of local government expenditure.The paper analyses the characteristic of local government′s expenditure and the risks which cause the long run economic growth.In the end,the respective policy that should be taken is raised.