地方制度外资金的形成机理及化解  

Equalization of Basic Public Services and Solutions of Local Off-Budget Funds

作　　者：孙德超[1] 

机构地区：[1]吉林大学行政学院,吉林长春130012

出　　处：《福建师范大学学报（哲学社会科学版）》2012年第4期29-33,39,共6页Journal of Fujian Normal University:Philosophy and Social Sciences Edition

基　　金：国家社会科学基金重大项目(项目编号:10zd&040);教育部哲学社会科学研究重大课题攻关项目(项目编号:11JZD030);国家社科基金项目(项目编号:10CZZ032);吉林省社会科学基金项目(项目编号:2011B245)资助

摘　　要：制度外资金是指由各级政府和政府的各个职能部门自定规章、自行收取、自行使用的资金。按照政府层级划分,制度外资金可以分为中央制度外资金和地方制度外资金。地方制度外资金的形成机理主要包括政策缺乏合理性形成消极的激励导向、政策缺乏协调性导致责任追究难、中央集权下地方政府的机会主义行为。化解地方制度外资金,需要进行观念转变,认识到制度外资金属于国家财政性资金;加强制度建设,推行费税改革、票款分离和预算改革;进行结构调整,赋予地方税收立法权,加大转移支付力度。It is of great necessity of balancing completely the capacity of local fiscal revenues and putting extra-budget funds and off-budget funds into budget for improving equalization of basic public services.Off-budget funds are formed by all levels of governments and their functional departments through making rules,collecting and using by themselves.According to the division of governments’ level,off-budget funds can be divided by central off-budget funds and local off-budget funds.The forming mechanism of local off-budget funds includes negative incentive orientation resulting from policies’ being lack of rationality,the difficulty ascertaining responsibilities resulting from policies’ being lack of coordination and the optimism of local governments under the situation of centralization.It is of importance to change ideas and realize that off-budget funds is a kind of financial funds,strengthen system construction through fees for taxes,separating check from funds and budgetary reform,and adjusting construction through endow local governments with tax legislative power and strengthen fiscal transfer from central government to local governments in order to solve local off-budget funds.

关 键 词：制度外资金 小金库 税收立法权 转移支付 

分 类 号：F812.7[经济管理—财政学]