OECD国家政府间财政关系:挑战、应对及其经验借鉴  

Challenges,Responses and References in the Intergovernmental Fiscal Relations among OECD Countries

作　　者：李万慧[1] Li Wanhui

机构地区：[1]重庆社会科学院财政与金融研究所

出　　处：《财政科学》2023年第6期115-125,共11页Fiscal Science

基　　金：国家社科基金西部项目“双重再分配视域下的省以下财政体制优化研究”(项目号:21XZZ002)。

摘　　要：本文针对20多年来OECD国家中央政府和地方政府间财政关系的分析表明,面对支出责任划分不明确、地方政府收支责任不匹配、纵向和横向不协调三大挑战,有些国家在应对挑战的过程中进行了成功的尝试,有些国家改革则未达到预期的效果。在此基础上,本文针对中国正在进行的政府间事权与支出责任划分、税收分权、转移支付等体制机制改革,提出基于OECD相关实践经验的可供借鉴之处。The analysis of the reform trend of intergovernmental fiscal relations in OECD countries over the past 20 years shows that,OECD countries are faced with three major challenges:unclear division of expenditure responsibilities,mismatching of revenue and expenditure responsibilities of local governments,and vertical and horizontal incoordination.Some countries have made successful attempts in the process of meeting the challenges.On this basis,this paper puts forward some references and reform directions of OECD for China's ongoing intergovernmental authority and expenditure responsibility division,tax decentralization,fiscal transfer payment reform and intergovernmental vertical and horizontal coordination.

关 键 词：财政分权 支出责任 央地关系 

分 类 号：F811.6[经济管理—财政学]