财政分权的中国模式与OECD模式——分税制是财政集权吗

Fiscal Federalism: Chinese Style vs.OECD Style?

本文在完整的财政分权内涵上比较分析了1995-2009年中国与OECD国家的财政分权情况,结果发现,不管是收入还是支出,中国中央与地方政府的财政分权程度都远远高于发达国家,呈现出中国政治集权下的财政分权和OECD政治分权下的财政集权两种模式。中国的财政支出分权程度与经济增长和财政均等化存在显著的正向相关关系,而这在OECD国家是不显著的。在中国的财政分权结构中,结构偏向的经济性支出成为地方政府财政支出重点和经济增长的重要推动力量;扩张的预算外支出成为增加财政收入的重要途径。所谓"事权与财权匹配"问题的实质是公共职责不清晰和预算软约束的地方政府收支扩张的财政机会主义倾向。财政分权改革的后续深化方向是在明确规范化地方政府公共职责和硬化预算约束的基础上适度财政集权化。

This paper comparatively tests the degree of fiscal decentralization between China and OECD countries.The results show a fiscal-decentralization structure in China and a fiscal-centralization one in OECD countries through 1995-2009.Then one-factor regressions are estimated to reveal significantly positive relationship in China's provinces between fiscal decentralization and economic growth & public goods supply while non-significance exists in OECD countries.To limit the fiscal opportunism of local governments,further appropriate re-centralization reform of China's intergovernmental fiscal relationship should be conducted based on local government's defined public functions and hard budget constraints.