我国中央对地方财政调控的法制化思考  

A Consideration on China's Central Government's Regulation over Local Government's Finance in Accordance with the Law

作　　者：刘志峰[1] 熊文钊[1] 

机构地区：[1]中央民族大学法学院,北京100081

出　　处：《北京行政学院学报》2013年第1期89-94,共6页Journal of Beijing administration institute

基　　金：国家社会科学基金重点项目(11AFX010)

摘　　要：财政调控是规范政府行为的重要措施,其有效与否直接影响着经济的平衡与稳定。就我国的现实情况,如地方政府债台高筑、地区间经济不平衡、地方掌控预算外收入等情况而言,中央对地方财政调控的实效并不如意。这种格局的形成,除受历史的、体制的、制度固有的不足以及改革的短期效应等多种因素影响外,最为根本的是调控的非法律化所致。因此,中央对地方财政调控逐步实现法制化,是中央对地方财政有效调控的上策。Regulation over government finance is an important measure to regulate government behavior, which is effective or not directly will affect the balance and stability of the economy. China＇s existing phenomena, such as local governments are heavily in debt, the economic imbalances among different regions, local governments control a lot of off-budget revenue show that central government＇ s regulation over local government＇ s finance isn＇ t successful. In addition to the historical factor, the institutional factor, the short-term effect of reform and so on, it＇ s because of non-legalized regulation. Therefore, the best way of central government＇s effective regulation over local government＇s finance is to realize progressively regulation in accordance with the law.

关 键 词：财政调控 中央政府 地方政府 法制化 

分 类 号：D912.291[政治法律—民商法学]