英国集权财政下公共服务供给的分析与启示  

Public Services Provision under the Fiscal Centralization System in UK:Analysis and Inspirations

作　　者：江依妮[1] 

机构地区：[1]中共广东省委党校省情教研部,广东广州510053

出　　处：《当代财经》2011年第4期37-45,共9页Contemporary Finance and Economics

基　　金：国家社科基金青年项目"地方政府公共支出偏好研究--财政转移支付的视角"(09CZZ030)

摘　　要：英国的集权财政按照收支匹配的原则,在政府间自上而下地细化分配政府职能,并采用公共部门与私人部门竞争合作的供给方式,体现了英国公共服务职能实现中"集权财政"和"有限政府"的两大特点,并通过2007-2008年英国中央与地方的财政收支分析及牛津郡个案得到了证实。英国中央政府掌握主要的财政税收,并负责支持大宗公共服务事务;地方政府之间相互独立、互不隶属,依靠有限的地方税收和转移支付,提供辖区内的贴近民众日常生活的、琐碎的公共服务。作为同是集权财政的中国,应当借鉴英国政府职责的划分方法,并在公共服务供给方式上,积极引进私人部门的竞争与合作。According to the matching concept for revenue and expenditure,the centralized finance of UK divides and allocates government functions from top to bottom levels between the governments.The public services are provided in the way of compete and cooperation between government and private segment,reflecting the two big features of＂fiscal centralization＂and＂limited government＂in the public service provision in UK,which is proved by the fiscal data analysis of both the central and local governments from 2007 to 2008 and the case of Oxfordshire.The central government of UK with great revenue capacity is responsible for supplying large-amount public services;while the local governments are independent of each other,providing the local residents with daily public services with the limited local tax revenue and transfer payment.With the same centralized fiscal system,China should learn from the experience of UK in dividing the government functions,and encourage the introduction of cooperation and competition from private segment in the provision of public services.

关 键 词：集权财政 有限政府 公共服务供给 转移支付 

分 类 号：F813.3[经济管理—财政学]