地方政府财政专项资金管理问题研究

On Management of the Fiscal Special Funds of Chinese Local Government

随着社会主义市场经济体制正式确立,在政府管理模式由经济建设型政府向公共服务型政府转变的时代背景下,地方政府财政专项资金存在的安排依据不充分、管理制度尚待完善、影响政府理财水平、预算约束弱化、缺乏绩效管理等问题逐步显现。本文重点分析财政专项资金存在的问题,从公共财政理论角度阐述提升地方政府财政管理水平、规范专项资金使用以及提高政府资金使用效益的具体政策措施。

Under the condition of the planned economy system mode in China and the national finance distribution, the fiscal special funds played a positive role in promoting the development of economic and social affairs, especially in regional economic development, education, health, science and technology in local government. With China＇s political and economic system reform, management problems of financial special funds in local governments appeared. This paper analyzes the problems and suggests financial management policy and measurements for local government from the perspective of public finance.