地方政府对财政政策的执行策略:一个分析框架

Fiscal Policy Implementation Strategy of Local Government: an Analysis Framework

地方政府在政策执行过程中的各种偏离现象已经受到理论界普遍关注,但既有研究主要集中于对某种特定政策执行过程的描述与解释,缺乏对不同类型政策执行策略的整体性分析。本文以国家财政政策执行为视角,依据财政政策的模糊与冲突程度,将国家财政政策类型分为四类,同时将各种政策类型执行及其影响因素置于整体性框架中,进而分析中央政府和地方政府针对不同政策类型的执行策略以及应对机制,并在此基础上揭示中央与地方政策执行方面的政策性含义。

The deviation of the central government policy in the local government＇s implementation process has been subject to theoretical concern,but existing research focused mainly on the description and explanation of particular policy implementation process,lack of holistic analysis of different types of policy implementation strategies.Based on the level of ambiguity and conflict,the national fiscal policy types are divided into four categories.This paper presents various types of policy implementation strategies and factors in the framework,and analyzes central and local government＇s implementation strategy and coping mechanism.