地方财政运行:区域差异与应对之策

Local Government's Financial Operation:Regional Differences and Countermeasures

分税制改革以来,我国地方政府财政能力和财政运行状况区域差异特征明显,突出表现在财政收支规模与结构、财政收支缺口与财政自给率等方面,进而直接导致各地区基本公共服务均等化程度的差异。这与地区经济发展水平不平衡、分税制财政管理体制不完善、区域间转移支付制度不合理等因素密切相关。基于此,提出促进地区间财政相对均衡,进而实现区域间基本公共服务均等化的政策建议:推行政府层级的扁平化改革,确保地方政府尤其是中西部地方政府财政收入来源;完善分税制财政管理体制,适度向中西部地区倾斜;完善政府间财政转移支付制度,加大对中西部地区的扶持。

Since China adopted its reform on tax sharing system, there emerged significant differ- ences among local governments regarding financial capability and operation,which was reflected from the scale and structure of financial revenue and expenditure, financial revenue and expenditure gap, financial self-sufficiency rate as well as the equalization of basic public services. It is closely related with the differences in economic development, problems within the tax sharing system and in＇ transfer payment system between regions. Therefore, this paper proposes several policy suggestions on how to promote the relative equality of financial operation among regions and realize the equalization of basic public serv-ices, including flatting reform of governmental levels in order to ensure sources of local governments＂ fi- nancial revenue, improving financial and taxing management system moderately inclined to the central and western regions and perfecting intergovernmental financial transfer payment system to support the central and western regions.