论我国地方财政违法行为的法律规制

On the Legal Regulation of Local Fiscal Violations in China

地方财政制度是中央与地方财政关系的重要内容。在分税制下,地方财政违法行为主要有地方政府过度依赖土地财政、地方政府债务规模大、地方政府乱收费、地方政府乱罚款等,由此导致不利于代际公平的实现、地方出现破产可能、地方政府履职困难、地方政府过度介入市场活动、地方政府公信力受损等消极后果。产生上述问题的原因在于地方财政资金严重短缺、地方财政支出法律依据不明确、地方财政行为偏离预算程序要求、财政监督与责任追究机制缺失等。解决上述问题的路径是提高地方税收收益比例、明确地方财政支出的法律依据、规范地方举债权、实现转移支付法治化以及健全财政监督与责任追究机制等。

Local fiscal system is an important element of the relationship between central and local finance.Under the tax-sharing system,local fiscal violations mainly include local governments’over-reliance on land finance,large scale of local government debts,local governments’indiscriminate charging and local governments’indiscriminate fines,which lead to negative consequences such as the realization of unfavorable inter-generational equity,the possibility of local bankruptcy,difficulties in local governments’performance of their duties,local governments’excessive involvement in market activities,and damage to local governments’credibility.The reasons for the above problems are the serious shortage of local financial resources,unclear legal basis for local financial expenditures,deviation of local financial actions from budgetary procedures,and the lack of financial supervision and accountability mechanisms.The ways to solve the above problems are to increase the proportion of local tax revenues,clarify the legal basis for local fiscal expenditures,regulate local borrowing,realize the rule of law for transfer payments,and improve the financial supervision and accountability mechanism.