摘要
新时期,重新调整政府间的财政关系,提高公共品供给效率,是现代财政制度建设的重要内容。本文运用博弈方法,尝试对中央与地方在公共品供给上的权责配置问题做出一个新的阐释。在模拟分析了分权、集权与权责对等三种配置路径后,优化提出了中央主导下财力保障与公共支出责任相匹配的较优路径,并阐明其内容。最后,在保障地方政府的财政权利,合理限定政府的公共事责和配套机制上给出了政策建议。
In the new period,it' s very important to readjust the financial relationship between the central and local government and improve the efficiency of public goods supplied in constructing modern financial systems. Using game theory,this paper try to make a new interpretation to rights and responsibilities allocation between the Central and Local on the public goods provision. After the analysis of the three kinds of paths: decentralization,centralization and equalization,this study shows that the optimal path is to match the financial capabilities and public expenditure responsibilities under the central leadership,and clarifies the core contents. Finally,the writer proposes some policy recommendations on protecting the financial rights of local governments,rationally defining the government' s public responsibilities and several supporting measures.
出处
《财经科学》
CSSCI
北大核心
2016年第5期74-82,共9页
Finance & Economics
关键词
财政分权
权责配置
公共品供给
Fiscal Decentralization
Rights and Responsibilities Allocation
Public Goods Provision