省以下财政体制匹配逻辑、模式特征与改进深化

The Matching Logic,Model Characteristics and Improvement of Sub-Provincial Fiscal System

省以下财政体制历经近30年的不断演进和实践运行,呈现出极为复杂的多元形态。本文通过引入政府间事权、财权要素匹配逻辑分析框架,基于省以下财政体制的系统梳理,总结其运行的模式特征,提出改进完善的基本取向。分析研究发现:省以下财政体制具有“让利不分权”的经济性分权特性,具有多模式组合的混合特性,具有层级治理创新的探索特性,具有“统收统支”体制简单复归的特征,具有某些“亚财政”现象的滋生特性等。中国式地方政府间财政关系模式特征的属性界定,不但具有中国意义,更有世界价值,丰富了单一制政体、转轨经济体、发展中大国探索地方财政治理的实现形式。

The fiscal system below the provincial level has undergone nearly 30 years of continuous evolution and practical operation,presenting extremely complex and diverse forms.This paper introduces the logical analysis framework of matching governmental authority and financial power,and summarizes the characteristics of the subprovincial fiscal system based on the systematic review of its operation model and proposes the basic orientation for improvement.The analysis finds that fiscal system below the provincial level is characterized by the economic decentralization of profit-making but not decentralization,the mixed characteristics of multi-model combination,the exploratory characteristics of hierarchical governance innovation,the characteristics of simple reversion of the“unified collection and centralization”system,and the characteristics of certain“sub-fiscal”phenomena.The definition of the characteristics of the Chinese model of local government financial relations is not only of Chinese significance,but also of global value,and enriches the forms of local financial governance in unitary regimes,economies in transition,and large developing countries.