大国治理框架下地方财政的层级数量与支出责任调整——基于历史和现实的双重视角  

The Hierarchy Levels of Local Government and Its Fiscal Expenditure Responsibility in China——Based on the Double Perspective of History and Reality

作　　者：童光辉 赵海利 

机构地区：[1]浙江财经大学财政税务学院,浙江杭州310018

出　　处：《河北大学学报（哲学社会科学版）》2017年第6期69-77,共9页Journal of Hebei University(Philosophy and Social Science)

基　　金：中国博士后基金项目"新型城镇化进程中的地方财税体制改革研究"(2015M580501);浙江省博士后科研项目择优资助"新型城镇化进程中的地方财税体制改革研究--以浙江为例"(BSH1502153);国家社科重大招标课题"财政体制垂直失衡的形成机制;激励结构与平衡策略研究"(15ZDA016)

摘　　要：自近代以来,在城镇化进程和基层政权建设等诸多因素的推动下,我国传统郡县制发生了急剧的变化,政府层级随之增加,仅地方政府就有四级之多,而且政区类型和管理体制复杂多样。这种长期制度演变的结果正是我们讨论政府间财政关系的基础。对于我国这样一个广土众民的单一制大国来说,在中央的统一领导下,允许各地因地制宜,实行多种地方财政体制,并根据各级地方政府的行政区划特征和社会经济发展状况等因素来调整财政支出责任。接下来,我国地方政府的事权需要适度下放而财政支出责任上收。Since modern times,dramatic changes have taken place in traditional system of China,driven by many factors such as the process of urbanization and the construction of grass-roots political power.Consequently,even the layers of local governments increase to the level of four,and the types of administrative zones and management system are diverse and complex.The result of this long-term institutional evolution is the basis for our discussion on intergovernmental fiscal relations.Therefore,in a country which owns a large population and vast territory as China,it is time to take measures to adapt to the local conditions,allow multiple fiscal systems to coexist,and adjust fiscal expenditure responsibility according to the factors such as administrative division scope and social economic development of local governments at all levels.In the next stage,the power of local government in our country needs moderate decentralization,while the responsibility for fiscal expenditure needs to be appropriately collected.

关 键 词：大国治理 地方财政 财政层级 分税制 支出责任 

分 类 号：F812[经济管理—财政学]