从财政分权理论看我国当前政策性支出中存在主要问题.docVIP

从财政分权理论看我国当前政策性支出中存在主要问题【摘要】财政分权理论以新古典经济学的规范理论作为分析框架，讨论了政府职能如何在不同级次政府间进行配置，进而各项财政工具分配的内容。本文在财政分权理论的框架下，从公共物品提供有效性的角度出发，得出对于没有外溢性的公共物品，地方政府的提供效率要优于中央政府的结论。结合这一论断，本文重点研究了我国上级政府影响地方政府，特别是中央政府影响地方政府财政行为的主要工具，即政策性支出的效益性和效果性。文章的主体部分对我国的政策性支出进行了总体评价。一是梳理和总结了当前政策性支出的基本情况和主要特点，包括政策性支出的描述性定义、我国政策性支出的分类，并大致介绍了全国性政策性支出的内容和主要特点。二是结合财政分权理论的要点，从影响地方预算自主性和公共物品提供效率的角度分析了这些政策性支出中存在的弊端，主要包括：各级财政的投入责任和实际需求不够匹配；运行机制难以有效应对实际情况变化；绩效考评和监督机制不健全和执行细则不明确等。最后，结合现行财政体制和预算管理制度，提出了清理规范支出政策、完善分税制财政体制和建立绩效评价体系的建议。 【关键词】财政分权；政策性支出；预算自主权 ABSTRACT：Fiscal decentralization theory discuss how government functions configure between different government levels as well as content of various fiscal policy tools by using neoclassical economics as analytical framework.Within the framework of Fiscal decentralization theory and from the view of effectiveness of public good provision，this article concludes that local governments provide public goods more efficiently than the Central Government under the condition of no spillover of public goods.Culminated with the conclusion，this article mainly studies the main tool of superior governments influence local ones’fiscal behavior in China，especially policy spending efficiency and effectiveness.The main section of the article overall evaluates China’s policy spending.First，it summarizes the basic situation and main characteristics of current policy spending，including descriptive definitions of policy spending and classifications in China；it also roughly introduces the content of the national policy spending and their major features.Second，combined with the key points of fiscal decentralization theory，the article analyzes the disadvantages of public good provision from the view of affecting the autonomy of local budgets and the policy spending efficiency，these disadvantages mainly include：Input in fiscal responsibility at all levels of governments does not match their actual responsibilities；Operating mechanism is difficult to respond effectively to the actual situ