政府间“财政自利”行为规制研究  

The Regulation on Inter-government Fiscal Self-interest

作　　者：李一花[1] 

机构地区：[1]山东大学经济学院,山东济南250100

出　　处：《广西财经学院学报》2006年第2期1-5,共5页Journal of Guangxi University of Finance and Economics

基　　金：国家社科基金项目"解决县乡财政困难研究"(项目号05CJY029)的阶段性成果

摘　　要：财政自利是政府作为“经济人”的一种必然现象。财政自利不仅可以发生在政府与社会公众之间,而且也发生在政府之间。惟有对政府财政活动进行立宪约束,才能从根本上制约政府的过分自利以损害社会或下级政府的行为发生。Fiscal self-interest is a natural result of government as an economic man. It may be not only reflected between the government and the public, but also reflected between the higher level and lower level governments. Only putting government fiscal activities into constitution control can we restrict the excessive government self-interest to prevent the society and the lower level governments from being harmed.

关 键 词：政府 财政白利 财政立宪 

分 类 号：F812.42[经济管理—财政学]