依据公共选择理论,建立地方财政的自我约束机制——兼评积极的地方财政政策

On Setting up the Self-constraint System of Local Finance According to Theory of Public Choice--Comment on the Positive Public Fiscal Policy

我国实施积极的财政政策已经取得了极为理想的成效,这是举世公认的。但在自上而下的倡导下,我国地方政府也纷纷普遍实施了“积极的财政政策”,事实上也导致了潜伏着巨大风险的地方扩张性财政局面。为此,本文分析划清了积极财政政策与扩张性财政行为的界线,阐明了地方扩张性财政的风险后果,剖析了地方扩张性财政行为在理论认识不足、制度缺陷误导等方面的成因,最后,探讨了以公共选择理论为指导,公共选择机制为基础,构建真正的地方公共财政框架为根本出路的防范与化解地方扩张性财政风险的治理方案。

The positive public financial policy has achieved great achievement. Under the initiation of the government all the local governments carry out the positive public fiscal policy. But it has induced the situation in which there is great potential danger of fiscal expansion. So this essay gives distinctions between the positive public financial policy and Ihe expansive finanial behavior, interprets the dangerous results of expansive financial behavior, analyzes the reasons of theoretical default and systematic default about expansive financial behavior. At the end of this essay, it explores and sets up a frame of real public finance according to theory of public choice to prevent and cure the risk of finance expansion based on system of public choice.