浅析地方政府预算配置能力的治理意涵  

The Governance Meaning of Local Government Budget Allocation Capacity

作　　者：孙克竞[1] 张宇鑫 Sun Kejing;Zhang Yuxin

机构地区：[1]东北财经大学财政税务学院

出　　处：《财政科学》2024年第4期35-45,共11页Fiscal Science

摘　　要：预算配置在公共支出管理中处于核心环节,其决策模式与制度规范直接影响公共预算的治理成效。地方政府预算配置能力所反映出的公共需求变化及时识别与有效供给回应蕴含着丰富的治理意涵,是形塑地方政府治理能力的关键制度基础。将地方政府预算配置能力视为战略性联结健全现代预算制度与国家治理能力现代化的关键载体具有重要理论与现实意义。本文通过预算资源错配、治理能力评价、预算配置决策三方面,具体阐释了地方政府预算配置能力与治理能力的内在关联;从预算利益共同体的构建与发展治理共识,以及资源配置原理与理性预算主义回归的视角剖析了增强地方政府预算配置能力的治理逻辑。最后,提出以预算配置能力形塑地方政府治理能力的具体改革路径。Budget allocation is the primary link in public expenditure management,and its decision-making mode and institutional norms directly affect the effectiveness of public budget governance.The timely identification of changes in public demand and effective supply response reflected by the budget allocation capacity of local governments contains rich governance implications,and is the core institutional foundation for shaping the governance capacity of local governments.It is of great theoretical and practical significance to regard the budget allocation capacity of local governments as a key carrier for strategically connecting the sound modern budget system with the modernization of national governance capacity.This article elaborates on the inherent relationship between local government budget allocation capacity and governance capacity through three aspects:budget resource mismatch,governance capacity evaluation,and budget allocation decision-making.This article analyzes the governance logic of enhancing the budget allocation capacity of local governments from the perspective of building a community of budget interests and developing governance consensus,as well as the principle of resource allocation and the return of rational budgeting.Finally,a specific reform path is proposed to shape the governance capacity of local governments through budget allocation capabilities.

关 键 词：地方政府 预算配置 治理能力 

分 类 号：F812.3[经济管理—财政学]