地方政府非常规预算调整初探

An analysis on Unconventional Budget Adjustment of Local Governments

地方政府非常规预算调整是一个十分隐蔽的过程,获取非常规预算调整的具体数据和信息十分困难。地方政府非常规预算调整导致预算调整频发、行政首长和部门首长主导、缺乏监督和地方政府执政能力降低等问题,地方政府官员在预算执行中采取超预算收入、"硬缺口"等策略进行非常规预算调整。压力型行政体制、地方行政首长更替频繁、地方政府预算资金零散化是造成地方政府非常规预算调整问题的主要原因。建立民选的地方政府、构建新型财政分权体系,完善地方层面国库集中支付制度有利于减少地方政府非常规预算调整。

It is difficult to get specific data of local governments＇ unconventional budget adjustments, since that is a covert process. Local governments＇ unconventional budget adjustments often brings about issues, such as frequent budget adjustment, dominance of corregidors and department chiefs, lack of supervision and lower ability of local governments, and so on. Local governments make unconventional budget adjustment frequently with such strategies as extra budget revenue strategy, ＇hard gap＇ strategy. Pressurized administrative system, frequent local chief executives subrogation and budget funds fragmentation of local government are mostly responsible for unconventional budget adjustment. To set up elected local governments, construct new fiscal decentralization system and perfect centralized treasury payment system in local level is in favor of deducting unconventional budget adjustments in local government.