多中心治理理论下的县域财政预算路径

The Analysis of County Fiscal Budget Path from Perspective of the Polycentric Governance Theory

县域财政是国家五级财政的基础,是稳定和保障政权的关键。在财政预算过程中,出于对工作重心的把握,预算的编制及选择都必须从多个方面进行考虑。本文以多中心治理理论为依据,从经济、政治、社会、文化和生态五个方面对县域财政的预算路径进行探索性分析,寻求这五个视角对县域财政预算的不同影响,从而能够在进行财政预算编制过程中综合考虑这五方面因素,竞争与协调相结合,全面做好财政预算工作。

County finance is the basis of country’s five-tiered finance,so it is the key to stabilize political power.Considering the assurance of focus of work,the compilation and choice of budget must be considered from several aspects in the process of fiscal budget.The paper,based on the polycentric governance theory,makes exploratory analysis of county fiscal budget path from five aspects,such as economy、politics、society、culture and ecology,and further explores different effects of those five factors on county fiscal budget,for the purpose of doing the fiscal budget well in an all-round way by considering those five factors and integrating the competition and coordination in the course of fiscal budgeting.