摘要
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.
出处
《税务与经济》
CSSCI
北大核心
2012年第2期12-19,共8页
Taxation and Economy
基金
教育部人文社科研究规划基金项目"我国财政分权问题的症结与出路研究"(项目编号:10YJA790095)
山东省高等学校人文社科研究项目"我国三十年财政体制改革的经验
教训与出路"(项目编号:J09WH04)
山东省软科学项目"山东省政府公共服务能力地区差异与缩小对策研究--完善财政体制的分析视角"(项目编号:2011RKGA1004)的阶段性成果之一
山东省软科学重大项目"山东省行政事业资产管理对策"(项目编号:2011RKMA009)的相关成果
关键词
集权
分权
均衡
自上而下
自下而上
centralization
decentralization
balance
"up-bottom"
"bottom-up"