日本地方自治体的财政改革及其现状——基于制定“关于地方公共团体财政健全化法律”和“三位一体”的改革回顾

The Fiscal Reform and Status Quo of Japanese Local Autonomy——Based on the “Sound Legislation of Local Public Finance”and the “Triune Reform”

自小泉内阁起,日本正式实行的一项被称为＂机构改革＂的新自由主义政治经济＂改革＂严重影响了国民生活。另外,优先国家债务余额达547兆日元1（2007年末的预算数据）的国家财政的重建,美其名曰为地方分权,实则借此美名无视地方自治体的财政紧迫状况而继续推行＂三位一体改革＂,使基础自治的行政服务更进一步恶化。在2007年7月29日举行的第21次参议院议员一般选举中执政党（自民党、公明党）大败,这些政策将要得到重审。鉴于地方自治体的现状,本文认为关键点在于完善地方自治体财政＂关于地方公共团体的财政健全化的法律＂的同时,也要明晰地方自治体进行根本性财政改革的内容,国家则需尽早进行税源转让。

Since Junichiro Koizumi cabinet, the Japanese new liberalism ＂ institution reform＂ of politics and economy has been seriously affecting the country＇s life.Furthermore, the 547 trillion Yen preferential treasure bond balance （budget data by the end of 2007） in the name of local decentralization of authority actually disregarded the fiscal pressure of local autonomy to keep on ＂triune reform＂, worsening the administrative service of basic autonomy. After the comprehensive defeat of the ruling party （Liberal Democratic Party, New Komeito Party） in the 21st normally routine House of Councillors （upper-house） dection on 29 July 2007, these polides should be scrutinized. Considering the status quo of the local autonomy, the thesis below thinks that the key is to consummate the law of local autonomous finance ＂concerning local public fiscal soundness＂ and to darify the contents of its fundamental fiscal reform, meanwhile the government should transfer the tax sources as soon as possible.