地方政府招商引资财政补贴:积弊、原因与退出路径  

The Intrinsic Mechanism and Regulatory Approaches of Local Governments’Financial Subsidies for Investment Attraction

作　　者：朱悦蘅[1] 周语 ZHU Yueheng;ZHOU Yu(School of Law,Southwestern University of Finance and Economics,Chengdu,Sichuan 610071,China)

机构地区：[1]西南财经大学法学院,成都610071

出　　处：《成都理工大学学报(社会科学版)》2025年第3期89-100,共12页Journal of Chengdu University of Technology:Social Sciences

基　　金：国家社会科学基金一般项目(18XJL006)。

摘　　要：在社会主义市场经济发展进程中,地方政府承担着经济调节、市场监管等多重职能,在招商引资、产业扶持等工作中,长期采用财政补贴的政策工具以获得投资,由此引发的“补贴竞赛”直接影响到市场公平竞争、资源有效配置以及统一市场的形成。考察地方政府招商引资财政补贴的多重积弊,因溯其行为动机、补贴政策的制定实施和自我约束缺失,并阐明清理退出应遵循的原则与路径,即按照宏观调控竞争中立原则和财政程序法定原则,通过完善财政支出立法、健全公平竞争审查制度、建立存量补贴资金监管机制和追偿制度,保障和促进地方政府招商引资规范发展。In the process of developing the socialist market economy,local governments undertake mul-tiple functions such as economic regulation and market supervision.In tasks including investment attraction and industrial support,they primarily adopt fiscal subsidies as a policy tool to secure investments.The resul-tant“subsidy competition”directly impacts fair market competition,efficient resource allocation,and the for-mation of a unified market.Based on the current situation of local governments’fiscal subsidies for investment attraction,this paper uncovers the generative mechanism from three aspects:local governments’behavioral motives,the formulation and implementation of subsidy policies,and the effectiveness of self-restraint.Fur-thermore,it elucidates corresponding regulatory principles and pathways.Specifically,in accordance with the principles of competitive neutrality in macroeconomic regulation,as well as the statutory principle of fiscal procedures,the paper proposes measures such as improving fiscal expenditure legislation,enhancing the fair competition review system,establishing a regulatory mechanism and recovery system for fiscal subsidies used in investment attraction,thereby safeguarding and promoting the standardized development of local govern-ments’investment attraction efforts.

关 键 词：统一大市场 财政补贴 竞争中立 公平竞争审查 规制路径 

分 类 号：F127[经济管理—世界经济] F812.7