论集权、分权均衡的实现及我国财政体制的优化

Realization of Balance between Centralization and Decentralization and Optimization of Financial System in China

集权与分权的边际收益都是递减的,因此在政府间合理划分财政管理权限需要在二者之间实现边际收益相等。假定政府是利他的,追求公共利益最大化,则无论采用"自上而下"分权的思路还是采用"自下而上"授权的思路,都可以在集权与分权之间实现均衡;但如果政府是自利的,则采用"自下而上"授权的思路比采用"自上而下"分权的思路更有利于在二者之间实现均衡。我国财政体制问题的症结在于我国政府间特殊的权力划分关系,要解决我国的体制问题需要实现由"自上而下"分权向"自下而上"授权的转变。

Marginal revenue in centralization and decentralization is diminishing.In order to divide financial management power reasonably between governments,the marginal revenue in centralization and decentralization should be equal.If the government is altruistic,and pursues the maximization of public interest,the adoption of the ＂up-bottom＂decentralization or the ＂bottom-up＂ authority will contribute to the balance between centralization and decentralization.But if the government is self-interested,the ＂bottom-up＂ authority rather than the ＂up-bottom＂ decentralization will help to achieve the balance between centralization and decentralization.The problems in financial system lie in the division of special power in the government in China.In order to solve these problems,it is necessary to transfer the authority from the central government to subordinate government organizations.