俄罗斯央地财政关系与国家治理的财政逻辑

Financial Relationship between Central and Local Governments and Financial Logic of State Governance in Russia

财政关系作为理解国家权力结构的一个重要方面,在俄罗斯央地关系研究中常被忽略。20世纪90年代的立法集权与隐性分权、21世纪初的立法分权与集权现实,既体现了俄罗斯央地财政关系改革在制度设计与政策执行之间的冲突,更凸显了联邦中央与地方政府围绕财政权力的激烈博弈。实践证明,财政分权能够在一定程度上促进俄罗斯经济的区域化发展,但多年来财政制度改革的结果却是巩固了俄联邦中央对地方预算的控制。可见,单纯基于财政联邦主义的分权理论难以理解与把握俄罗斯在此的行为逻辑,需要进行更深层次的探究。本文首先厘清俄罗斯央地财政关系的发展趋势,紧密围绕财政分权的四个维度,即财政规则、税收分权、支出分权和转移支付制度,探讨联邦政府重新获得财政主导权的手段与方式,其行为所遵循的安全、稳定与发展逻辑及在财政政策上的具体表现,据此,判断再转型背景下俄罗斯国家治理面临的难题与央地财政关系的未来走向。

As an important aspect of understanding the structure of state power, financial relations are often ignored in the study of the relationship between central and local governments in Russia. The legislative centralization and actual decentralization in the1990s and the legislative decentralization and actual centralization in the early 21st century not only reflect the conflict between system design and policy implementation in the reform of central-local financial relations in Russia,but also highlight the fierce game between the central and local governments around fiscal power. Practice has proved that financial decentralization can promote the regional development of Russian economy to a certain extent, but the result of financial system reform over the years has consolidated the control of the central government of the Russian Federation over the local budget. The decentralization theory based solely on financial federalism is difficult to understand Russia ’s behavioral logic and needs to be studied at a deeper level.Focusing on the four dimensions of fiscal decentralization: fiscal rules, tax decentralization,expenditure decentralization and transfer payment system,this paper discusses the means and ways for the federal government to regain financial dominance,the logic of security, stability and development followed by its behavior, and the specific performance in financial policy. Based on this,this paper makes a judgment on the problems faced by Russia’s national governance and the future trend of central-local financial relations under the background of retransformation.