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作 者:李金珊[1] Li Jinshan
机构地区:[1]浙江大学财税大数据与政策研究中心
出 处:《国家治理》2022年第13期25-30,共6页Governance
摘 要:现阶段我国地方财政面临诸多问题,财政治理效能受到极大制约。地方财政治理面临的问题是多方面原因造成的,其中,过度关注政府的“有为”,而对“有效”的追求不足,重直接过程轻持续绩效,则是基础动因。为改善此状况,地方政府应明确有为政府与有效政府有机统一的顶层逻辑,进一步深化财政体制改革、优化财政收支结构、强化数据治理、增强财政透明度。At the present stage,the financial work of the local governments in China is faced with many problems,and the effectiveness of financial governance is greatly restricted.The problems of local financial governance are caused by multiple factors,among which the excessive focus on the government’s “capability” and insufficient pursuit of “effectiveness” as well as the emphasis on process rather than continuous performance are the basic causes.In order to improve this situation,the local governments should clearly understand the top-level logic of the unity between a capable government and an effective government,and further deepen the reform of the financial system,optimize the structure of financial revenue and expenditure,strengthen data governance,and enhance financial transparency.
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