政府间财政关系改革的多维思考

Multidimensional Thinking on the Reform of Intergovernmental Fiscal Relations

公共服务均等化的前提条件之一在于公共品供给结构的均衡化,而公共品供给结构的均衡化又取决于一级政府的内在激励机制和外在的制度环境,因此,单纯依靠财政体制改革无法充分提高政府间财政关系的运行绩效。换言之,当前地方政府公共品供给结构失衡与"供给困境"不仅是财政体制自身缺陷所致,GDP政治绩效考核标准、地方政府行为异化以及监督约束机制的缺位共同导致了公共品的"供给困境"。所以,政府间财政关系改革的下一步不能仅仅侧重于收入一方,必须优化以经济增长为根本的政治晋升激励机制,向以服务民生为目标的公共服务型政府转变,同时从事权优化配置为逻辑起点带动整个财政体制的完善,并提高法治化水平。

Structural balance of public goods supply , which is decided by the officials＇ inner incentives and outer institutional environment , is a prerequisite for equalization of public services. So we need to reform the fis- cal system multi -dimensionally. Due to economic growth promotion incentives, and fiscal decentralization system is not perfect, horizontal democratic supervision weakness makes the function of the effective supply of public goods is restricted, resulting in ＂decentralization dilemma. ＂ With good political democracy as the basis for a sound institutional arrangements as the core, in order to improve supervision and restraint mechanisms for the pro- tection, these are the establishment of a comprehensive system of fiscal decentralization support system.