财政体制改革、财政分权博弈与财政收入增长  

Fiscal System Reforms,Fiscal Decentralization Gaming and Revenue Growth of Central-Local Governments

作　　者：江海潮[1] 向国成[2] 

机构地区：[1]湖南科技大学商学院,湖南湘潭411201 [2]湖南科技大学湖南省产业经济研究基地,湖南湘潭411201

出　　处：《湖南科技大学学报（社会科学版）》2012年第5期48-53,共6页Journal of Hunan University of Science and Technology(Social Science Edition)

基　　金：教育部哲学社会科学重大攻关项目(11JZD018);国家社科基金项目(12BJY091);教育部规划项目(12YJAZH039);湖南省社科规划项目(09YBA060);湖南省教育厅优秀青年项目(09B036)

摘　　要：财政体制改革分权实际上是中央地方财政支出分权、财政收入和地区转移支付分权的博弈调整,核心是财政支出责任分配与财政收入分成。博弈理论模型表明,中国财政支出分权、预算内外收入分权与转移支付分权确实对中央、地方与全国预算内外财政收入、地区间财政收入转移均衡、中央地方财政收入结构产生复杂影响,其影响取决于市场化分权、行政分权、中央-地方财政分权、中央-地方国有经济财政支出边际产出、国有部门与私有部门投资边际溢出、边际成本、征税成本等因素。中央与各地方应该采取差别化分权模式。China＇s fiscal system is a governing system that is a combination of the centralization of fiscal legislation and fiscal policy decision with decentralization of fiscal determination. In fact, China＇s fiscal system reform is a long - term game between the Central government and the local government with the adjustment of rights of fiscal expenditure, revenue share and fiscal transfer with the distribution of revenue and expenditure as the core of the reforms. The theoretical model analysis shows that the fiscal reforms and fiscal decentralization that is composed of the decentralization of fiscal revenue, expenditure and fiscal transfer, impose really complicated effects on the central government revenue, the local government revenue, the total revenue and their structure, and the effects of the fiscal reform and fiscal decentralization dependent on a series of factors such as market economy development, decentralization of government administration, the portfolio of fiscal decentralization, the marginal product of central government fiscal expenditure and local government fiscal expenditure, investment marginal overflow between state sector and private sector, marginal costs and taxing costs. So, there ought to be diversification of central - local fiscal decentralization.

关 键 词：财政体制 财政分权 财政收入 博弈均衡 

分 类 号：F812.41[经济管理—财政学]