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在财政体制中 ,财政收入具有相对集中性特征 ,财政支出具有相对分散性特征 ,二者的共同作用导致了地方政府支出成本与收益的不对称性 ,构成了地方政府非理性投资行为的体制性原因。面对地方政府的非理性支出行为 ,应当从财政体制安排的角度进行治理 :( 1)结合即将开展的新一轮的税制改革 ,合理界定地方政府的事权和财权 ,进一步扩大地方税种 ,完善地方税体系 ,使地方政府拥有自己的主体税种 ;( 2 )中央政府在转移支付的运行过程中 ,应当更多地使用有条件拔款 ,以提高地方政府的参与意识 ,同时应加大对落后地区的转移支付力度。
In the financial system, the fiscal revenue has the characteristics of relative concentration, and the financial expenditure has the characteristics of relative decentralization. The combined effect of the two has led to the asymmetry of the costs and benefits of local government expenditure, constituting the institutional irrationality of local government investment the reason. In the face of the irrational expenditure behavior of local government, it should be governed from the perspective of financial system arrangement: (1) Combining with the forthcoming new round of tax reform, rationally defining the power and financial power of local government, further expanding local taxes and improving local taxes System, so that local governments have their own main taxes; (2) the transfer of payments in the operation of the central government should be more conditional use of funds to raise awareness of local government participation, and should increase the backward areas Transfer payment efforts.