预算权分配视角下地方政府软预算约束的形成机理研究

Formation Mechanism of Soft Budget Constraint in Local Government Viewed from the Perspective of the Budget Allocation

预算分配权是中央与地方、地方各部门进行预算分配的主要标准。预算分配权从层级关系上可划分为纵向预算分配权和横向预算分配权,其中纵向预算分配权是指预算权在中央与地方之间的划分,横向预算分配权主要是指预算权在地方政府内部以及地方政府与人大之间的分配。预算权在纵向和横向分配的不合理是我国预算软约束形成的重要原因。从预算分配权这一制度层面客观、直接地探究我国预算软约束的形成机理,可以为我国加强预算管理、硬化预算约束提供新的参考。

Budget allocation rights are the main standard for distributing the budget between central and lo-cal governments as well as between different departments. In terms of hierarchical relationship,the rights can be sub-divided into vertical distribution and transverse distribution. The former specifies the budget rights of the central and local government,while the latter mainly refers to budget rights allocated between the differ-ent departments of local government and the allocation between local government and the People＇s Congress. Unreasonable distribution on budget allocation right is thought to be the main cause of the soft budget con-straint. Viewing from the institutional level of budget allocation rights,we can objectively and directly explore the formation mechanism of the soft budget constraint,and provide a new reference for strengthening budget management and hardening our budget constraints.