府际财政关系及其财政分权的有效运行

The Effective Operation of Intergovernmental Fiscal Relations and Fiscal Decentralization

在制度供给缺位与监督制约乏力的情况下,地方政府有着内在的倾向去制定更加符合自身利益的政策,职能重心过度偏向经济增长,导致公共品供给结构偏向。财政体制自身的改革无法解决上述问题。未来的改革必须纳入财政分权的大视野,从国家(政府)与社会、中央与地方、分权与制约多角度深入剖析,以基本制度支撑体系匹配构建财政分权有效运行的基石,破解进一步改革的深层梗阻,从更高视角、更广维度提出更为深入、全面的根本性政策措施。

In the case of the absence of institutional supply and weak supervision, local government has an inherent tendency to develop policies more in line with their own interests, so government functions tend to focus excessively economic growth, leading to structural bias of public goods supply. The reform of fiscal system itself can not solve these problems. Future reform must incorporate a large field of view. First, make multi-angle analysis from the state （government） and society, central and local governments, decentralization and constraints. Second, build the effective operation cornerstone of fiscal decentralization with the basic support system and crack further deep obstruction of reform, raise fundamental policy measures from a higher perspective, a broader dimension.