政府自利制衡、地方自主权激励与财政分权改革的中国策

Government Self-Interest Balance,Local Autonomous Right Inspiration and Fiscal Decentralization Reform in China

包干制下地方政府自主权扩大并没有减少预算外融资的扩张,相反政府与国有企业合谋导致预算外收入居高不下;分税制下地方政府受自主权和财力上收之困,但得益于我国独特的土地制度和国有金融机构预算软约束的支持,地方预算外融资的扩张成为现实,并对经济社会发展产生了负面影响。地方政府基于自利目标而扩张预算外融资的逻辑不因分权形式的变化而改变。如何协调地方自主权的激励作用和制衡政府自利行为成为推进我国财政分权改革的关键。

The expansion of autonomous right of the local government under the system of contract didn＇t reduce the expansion off-budget financing. On the contrary, the local government and national enterprise conspired to increase the off-budget financing. Under the system of tax distribution, the local government is restricted by shortage of financial resources and autonomous right, but benefited from special land system and soft budget constraint of national financing institution. The off-budgetary financing expansion came true, and produced serious influence on economy and society. The logic of based on the self-interest goals and the expansion of off-budget financing local governments of local government does not change with the change of decentralized form. How to coordinate the incentive effect of local autonomous right and balance government self-interest is the key to promoting China＇s fiscal decentralization reform.