地方政府财政能力解析:基于财政维度的逻辑顺序

An Interpretation on Fiscal Capacity of Local Government: Based on Consecution of Fiscal Dimensionality

政府间财政关系的纵向与横向不均衡的本质是地方政府财政能力的差异。地方政府的职能定位决定了地方政府财政能力的内涵。本文从转型期地方政府职能转变的视角出发重新界定了地方政府财政能力的内涵,指出地方政府财政能力应包括回应能力、公共品供给能力、财政汲取能力和制度创新能力,并提出了提高政府财政能力的政策建议。

The nature of vertical and horizontal non-equilibrium fiscal relations between the local governments is the differences of the fiscal capacity.The fiscal function of local government decides the content of the fiscal capacity of local governments.This paper redefines the content of the fiscal capacity of local government from the perspective of fiscal function transiting of local government in transition.It points out the fiscal capacity of local government should include the responsive ability,supply capacity of public goods,fiscal extractive capacity and institutional innovation capacity,and puts forward the policy recommendations to improve the fiscal capacity of local governments.