中央与民族地区财政关系:国家治理视角的分析

The Financial Relationship Between the Central Government and Ethnic Minority Areas: An Analysis from the Perspective of State Governance

文章通过建立一个以治理体系、治理能力和治理绩效组成的框架,分析国家治理视角下的中央与民族地区财政关系。作为国家治理体系的组成部分,中央与民族地区财政关系经历了"统收统支""分级包干"和"分税制"三个阶段,既具有一般性,也体现特殊性。从汲取能力、再分配能力、统领能力、吸纳和整合能力四个方面,分析中央与民族地区财政关系形成服务国家能力建设的内在机理。最大化国家治理绩效的中央与民族地区财政关系演变规律包括由特殊化到差别化、从策略性到规范性、从约束到激励和约束相结合,主要表现是契合区域发展战略、扶持民族地区发展。

By constructing a framework composed of governance system,governance capacity and governance performance,this paper analyzes the financial relationship between the central government and ethnic minority areas from the perspective of state governance.As an integral part of the national governance system,the financial relationship between the central government and ethnic minority areas has gone through three stages: unified collection of revenues and allocation of expenditures,grading and contracting out,and tax-sharing system,which are all general policies with characteristics of ethnic regions.From the four aspects of absorptive capacity,re-distributive capacity,commanding capacity,absorptive and integration capacity,this paper analyzes the mechanism with which the financial relationship between the central and ethnic regions serves in the construction of national governance capacity.The evolution law of the financial relationship between the central government and ethnic minority areas,which maximizes the performance of state governance,ranges from specialization to differentiation,from strategy to standardization,and from restraint to incentive and restraint.The main manifestation of it is its conformation to the regional development strategy and supports to the development of ethnic minority areas.