地方政府财政责任机制及其变迁研究  

A Study of Local Government’s Fiscal Responsibility Mechanism and Its Evolution

作　　者：付景涛[1] 倪星[2] 

机构地区：[1]长沙理工大学经济与管理学院,湖南长沙410004 [2]中山大学政治与公共事务管理学院,广东广州510275

出　　处：《当代财经》2012年第8期34-43,共10页Contemporary Finance and Economics

基　　金：国家自科基金青年项目"均等与增长:转移支付对县级公共服务财政投入的影响"(71103026)

摘　　要：地方政府财政责任机制由地方政府的财政责任及其财政活动、财政利益相关者及其财政问责构成,是对地方政府财政责任行为的影响因素及其作用过程的概括。经济、政治和行政制度决定着财政责任机制及其变迁,无论是在"计划经济+政治弱化+中央政府集权"的制度组合下,还是在"市场经济+政治弱化+中央政府放权"的制度组合下,我国的地方政府财政责任机制都不够完善,可行对策是从政治、行政和财政三个层面上推行分权改革并提供配套措施。The fiscal responsibility mechanism of local government is composed of fiscal responsi- bilities and fiscal activities of local government, the fiscal stakeholders and the fiscal accountability; it is a generalization of the influencing factors and their process of local government fiscal responsibility behaviors. The fiscal responsibility mechanism and its changes are decided by the economical, political and administrative systems. Whether in the system combination of ＂planned economy ＋ weakened politics ＋ centralized power of the central government＂ or in the system combination of ＂market e- conomy ＋ weakened politics ＋ decentralized power of the central government＂ , the fiscal responsibil- ity mechanism of local government in China is still to be improved. The feasible measures to be tak-en are to propel the decentralization reform at the political, administrational and fiscal levels, at the same time, supporting measures should be provided.

关 键 词：地方政府 财政责任机制 治理角色 财政活动 财政问责 

分 类 号：F812.7[经济管理—财政学]