加强地方政府财政能力建设的路径探讨

Discussion on the Contribution of the Fiscal Capacity of the Local Government

财政能力是国家治理能力的重要组成,不能简单等同于财政部门的能力,需要党委政府为核心的多元主体共同建设。本文深入剖析当前地方政府财政能力短板,包括各责任主体意识不强,行政逻辑与财政职能存在矛盾,财政统筹调控权限不足,财政资金管理水平有待提高等。针对上述问题本文提出了新形势下加强地方政府财政能力建设的路径选择,包括做好顶层设计,做强收入组织能力,强化支出统筹能力,强化财政管理能力等,以地方政府财政能力的加强来提升地方政府的治理能力。

Fiscal capacity is an important part of the governance capacity.It cannot be simply equated with the ability of the financial sector. It requires the party and government to build a multi-disciplinary body. This paper deeply analyzes the shortcomings of the current local government's financial capacity, including the lack of awareness of the responsible subjects, the contradiction between the administrative logic and fiscal function, the lack of the financial supervision and control authority, and the need to improve the financial management level. According to the problems in fiscal ability, this paper discusses on the contribution of the fiscal capacity of the local government, including improving top design, strengthening the capacity of income organization, expenditure coordination and financial management, to improve the governance capacity of local governments by the strengthening of local government financial capacity.