摘要
中国式财政分权体现了突出的政府间收支矛盾。中国的公共服务供给主要依靠地方尤其是县级政府来完成,而它们却只有较小的财力授权。其结果是,公共服务的融资依赖于转移支付和预算外资金。同时,中国财政分权体制背景中公民参与机制的不完善,使得公共服务的满足需求和有效供给的效率较低。
The Chinese-styled fiscal decentralization manifests the prominent contradictory of intergovernmental revenues and expenditures.The supplies of pu blic services in China depend mainly on locals,especially county governments,b ut they only have minor fiscal authorization.As a result,the financing of publ ic service rely on transferring payment and extra-budgetary fund.Meanwhile,th e imperfect mechanism of citizen participation in the context of China＇s fiscal decentralization has resulted in low efficient of demand and supply of public s ervice.
出处
《企业经济》
CSSCI
北大核心
2011年第7期152-154,共3页
Enterprise Economy
基金
广东省委中共党校(行政学院)系统哲学社会科学“十一五”规划2010年项目“财政分权改革与公共服务均等化”(批准号:10GL01)
关键词
财政分权
转移支付
公共服务
fiscal decentralization
transferring payment
public services
