摘要
在现实中,作为控制财政资源的政府及其官员能否根据所辖居民的需求偏好来配置财政支出,这本身就是一个值得怀疑的问题。文章根据对Devaranjia(1996)和邹恒甫(1998)的模型拓展,论证了公共支出结构是由政府治理质量内生决定的观点,而且发现政府治理、财政支出结构与经济增长三者之间存在着内在联系。因此,为了提高政府治理质量,真正实现公共财政,一方面要构建以公民为中心的政府治理,使其真正转变为公共服务型政府;另一方面必须更加有效地约束政府官员的自利行为。
In reality, as the financial resources of the government and its officials can according to the assigned residents demand preference to allocation of fiscal expenditure, which in itself is a doubtful question. In this paper, according to the model development of the Devaranjia （1996） and Zou Hengfu （1998）, the author proved the structure of public expenditure by the government was endogenously decided by the quality of governance,and found that there were the inner relations among governance, the structure of fiscal expenditure and economic growth. Therefore, in order to improve the quality of governance to realize the public finance, on one hand, we should build a citizen-centric government, make it into the public service type government; on the other hand, we must be more effectively restrain government officials from self-interest behavior.
出处
《西安财经学院学报》
CSSCI
2013年第1期11-15,共5页
Journal of Xi’an University of Finance & Economics
关键词
政府治理
财政支出结构
经济增长
government governance
fiscal expenditure structure
economic growth
