“经济人”视角下地方债务问题解读  

Interpretation of Local Debt Issues from the Perspective of ″Economic Man″

作　　者：刘会洪[1] 文浩[1] 

机构地区：[1]湖南工业大学商学院,湖南株洲412007

出　　处：《南京工业大学学报（社会科学版）》2014年第3期117-121,共5页Journal of Nanjing Tech University：Social Science Edition

基　　金：国家社会科学基金项目(12CJY100);湖南省社会科学基金项目(12YBA112)

摘　　要：地方财政支出占全国财政支出的比例在过去20年里不仅没有减少,反而呈现缓慢增长趋势,这说明分税制改革并没有导致地方财权的减小,也不是地方债务膨胀的主要原因。地方债务膨胀的根本原因在于地方政府主导经济发展的模式以及地方政府官员的"经济人"行为,包括政绩考核下的投资冲动、上级政府监督中的利益共容以及官员的寻租行为。The proportion of local fiscal expenditure to national fiscal expenditure did not decrease in the past 20 years, but show slow growth instead, which indicates that the reform of tax system does not lead to the reduction of the local authority, and it isn＇t the main reason for the local debt expansion. The fundamental reason for the local debt expansion lies in the model of local-government-dominated economic development. Besides, local government officials acting as “economic man”, impulsive investments under the pressure of performance appraisal, common interests within the superior government oversight, and rent-seeking behavior of officials in the economic field together contribute to the expansion of local debts.

关 键 词：地方债务 “经济人” 地方政府 权力寻租 

分 类 号：F810.7[经济管理—财政学]