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近年来,地方政府财政状况恶化,中央政府转移支付又导致了低效率的公共支出。利用1996—2015年中国29个省级面板数据分析表明,预算软约束确实在一定程度上降低了地方政府的财政努力程度,特别是在新《预算法》以前,地方政府会因为有多余的财源而扩大支出,严重降低地方财政的努力程度;《预算法》的修订使得统筹分配税款有更明确、更公平的计算方式,降低了地方政府通过争取中央经费来提高公共支出的诱因,一定程度上减轻了预算软约束问题。因此,建议深入贯彻新《预算法》,发挥市场机制作用,利用社会支持的竞争和资本市场纪律来增强预算硬约束,消除政府间责任重叠现象,并对地方政府支出和借债进行严格的分级控制。
In recent years, the fiscal conditions of local governments have deteriorated, and the transfer of central government has led to inefficient public spending. Using the panel data of 29 provinces in China from 1996 to 2015, the analysis shows that the soft budget constraint does reduce the fiscal efforts of local governments to a certain extent. Especially before the new “Budget Law”, the local governments will have the extra resources And the expenditure will be expanded to seriously reduce the effort of local finance. The revision of the Budget Law will make the overall distribution of tax more explicit and more equitable, reducing the incentive for local governments to raise public expenditure by winning central government funding. To a certain extent, Reduce the budget soft constraints. Therefore, it is suggested to thoroughly implement the new “Budget Law”, give play to the role of market mechanism, use social support competition and capital market discipline to enhance budgetary hard constraints, eliminate the overlapping of responsibilities among governments, and strictly control the expenditure and debt of local governments .