项目制和“项目池”:财政分配的地方实践--以内蒙古自治区A县为例的分析

The Project System and the Project Pool: Local Practices of Financial Distribution--A Case Study of the County A in Inner Mongolia Autonomous Region

“纵向”专项资金和“横向”专项资金在县级政府得以汇合,形成了一个“以县为主”的“资金池”和“项目池”。县级所获专项转移支付具有典型的“保民生”“保基本”取向,在预算分配中呈现碎片化、部门化特征。县级政府在项目整合和组织实施中处于枢纽地位,但需要组织协调的部门和层级非常多,协调整合过程困难重重,严重影响了项目制的治理效果。“纵向”专项资金和“横向”专项资金在功能上存在明显“替代效应”,在地方实践中形成了一个“二元财政”格局。

The project system has gradually evolved into a county-based capital pool and project pool in local governance. The earmarked transfer payments from upper-levels to county governments mainly flow to the areas relevant weak in people’s livelihood, with the features of fragmentation and departmentalization in budget allocation. Vertical and horizontal earmarked funds are pooled into local governments,while the county governments is the core of project integration and implementation.However,there are so many departments and levels involved in the coordination and integration that the governance effect of the project system is largely weakened. There’s a functional "substitution effect"between the vertical earmarked transfer payments and the local "horizontal"program funds. And it is forming a"dual public finance"pattern in local practice.