政府间财政关系改革的经验——基于发达国家改革案例研究  

Intergovernmental Fiscal Relations Reform in an International Perspective-Based on Studies of Developed-Country Cases

作　　者：骆祖春[1] 

机构地区：[1]江苏省社会科学院财贸研究所

出　　处：《国际经济评论》2014年第4期107-120,7,共14页International Economic Review

基　　金：国家社科基金一般项目"省直管县财政体制改革深化研究"(10BJY094);江苏省社科基金一般项目"加快推进以市场为基础的战略性新兴产业研究"的阶段性成果

摘　　要：最近20年来,发达国家财政联邦主义发展的一个显著特征是分权化趋势明显,改革的重点是增加地方政府的权利,使其在国家发展进程中拥有更多的话语权。健康的经济与财政形势有助于改革成功,选举承诺(electoral mandates)有助于启动改革,当中央与绝大多数地方为同一政党(联盟)控制时有利于推进改革进程。清楚划分不同层级政府支出责任,建设多层级政府间财力均衡化体系,科学管理地方债务,促进地方政府间横向协作,确保地区间"良性"税收竞争的制度设计,是中国财税体制改革可以借鉴之处。The clear decentralization trend constitutes a striking development feature of fiscal federalismin developed countries in the past 20 years. The focus of the reform is to increase the rights oflocal governments so that they have more power in the national development. Sound economicand financial conditions could contribute to a successful reform and electoral mandates helplaunch reforms. The reform process can be promoted if the same political party(Coalition) is atthe control at the central level and in most places at the local levels. In pushing forward itsfiscal reform, China can draw lessons from the reform of the developed countries, includingsuch policy arrangements as clear definition of the spending responsibilities of governments atdifferent levels, construction of multi-level inter-governmental financial equalization system,sound local debt management, promotion of horizontal collaboration among local governmentsand'benign'taxation competition among different regions.

关 键 词：财政联邦主义 政府间财政关系改革 地方政府 

分 类 号：F811[经济管理—财政学]