非均衡治理结构下政府财政问责制度研究

Research on Government’s Fiscal Accountability System under Unbalanced Governance Structure

我国现行财政治理机制呈现出明显的政府财政权强势及其制衡约束不足的不均衡性,有必要根据财政治理结构均衡理论与国家财政权现实运行问题,构建一个具有较强针对性、操作性的政府内部行政性财政问责制度体系,通过不断完善现有政府财政问责工具配置体系、积极开发新的财政问责工具组合结构,有效提升政府内部财政问责机制的运行制约能力与内在治理效果。

China’s current fiscal governance mechanism has shown a significant imbalance between strong government fiscal power and insufficient checking and balancing constraints. It is necessary to establish a highly targeted and operational internal government fiscal accountability system based on the theory of fiscal governance structure equilibrium and the actual operation of the state’s fiscal power,so as to effectively enhance the operational constraint capacity and internal governance effect of the government’s internal fiscal accountability mechanisms through the continuous improvement of existing government financial accountability tool and the active development of new fiscal accountability tool structure.