省以下地方财政分权问题研究——基于K市的实证分析

THE POSITIVE ANALYSIS OF LOCAL FISCAL PROBLEMS——Based on the Experience of K City in China

本文主要研究在我国现行的财政分权体制下,省以下地方财政制度中存在的问题。通过对某地级市2007—2011年财政收支的实证调查,发现长期存在的事权划分不清晰和财权事权不匹配的问题依然没有解决,与此同时财力向上集中趋势越来越严重,税收返还不能发挥均衡地区间财力的作用,专项转移支付占比过高,一般性转移支付占比较低,法定支出和上级要求配套资金的压力不断增加,地方税收体系不健全,地方债务超过了地区可支配财力,地方政府债务风险问题突出。为解决我国省以下地方财政问题,新的改革措施势在必行,如建立完善地方税收体系,衔接政府级次和分税制级次,建立规范科学的转移支付制度,防范地方政府债务风险,建立科学的地方政府融资制度等。

Under the existing financial system of China, the division of financial power regardless of the routine power below the province is still unsolved. Financial resources are more and more concentrated up. Tax return cannot play the role of balancing financial resources. The proportion of special transfer payments is high, while that of the general transfer payments is low. Statutory charges and the pressure of matching funds demanded by higher levels of government are increasing. The tax system of the local gov- ernment is still incomplete. Debt risk of the local government is still prominent. To tackle the problems of the local fiscal system below the province, new measures must be taken, such as perfecting the tax system of the local government, linking the levels of the local government with that of the tax sharing system, establishing transfer system properly, preventing the debt risk of the local government, and setting up the financing system of the local government prudently.