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合理的财政分权与公共品的有效供给有着密切的联系,西方财政分权理论给我们很多有益的借鉴和启示。我国政府积极尝试运用合理的财政分权理论来促进公共品供给的帕累托最优的实现。我国在经过1980年的包干制和1994年的分税制财政体制改革后,其财政分权的合理性不断得到改进,因此有力地促进了公共品的有效供给。探讨了我国分税制在公共品供给方面存在的主要问题及有效提高公共品供给的建议。
Reasonable fiscal decentralization is closely linked with the effective supply of public goods, and the western fiscal decentralization theory gives us many useful references and enlightenments. Our government actively attempts to use the rational theory of fiscal decentralization to promote the Pareto optimal realization of the public goods supply. After the reform of the fiscal system in 1980 and the tax-sharing system in 1994, our country has been steadily improving the rationality of fiscal decentralization, thus effectively promoting the effective supply of public goods. The main problems existing in the supply of public goods and the suggestion of improving the supply of public goods are discussed.