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无论是财政承包制阶段还是分税制阶段,中国渐进式改革过程的主轴都是中央政府与地方政府之间的财政分权改革。通过将中国分权体制的变革历程与中央、地方政府财政能力的相对变化结合起来分析,可以发现财政承包制在边际上增加了地方政府分享经济发展成果的比例,模拟出了类似于市场竞争机制的经济发展内在动力机制。但是,各地方政府在财政收支划分等财政问题上往往处于信息优势地位,这就造成了“两个比重”的下降。而分税制则确立了以正式法规为基础的税收分成方案,改变了承包体制下中央与地方一对一讨价还价的局面,从而充当了在新的制度环境下重塑中央与地方分权关系与利益分享格局的关键制度安排。
Both the fiscal contract-making stage and the tax-sharing stage, the main thrust of China’s gradual reform process are the fiscal decentralization reforms between the central government and local governments. By analyzing the changing course of China’s decentralized power system and the relative changes in the financial capacity of the central and local governments, it can be found that the fiscal contracting system has marginalized the share of the achievements of local governments in sharing economic development, and has simulated similarities with the market competition mechanism The internal driving force of economic development mechanism. However, local governments often have information superiority over financial issues such as the division of revenue and expenditure, which leads to the decline of “two proportions”. However, the tax-sharing system established a tax-sharing scheme based on formal laws and regulations and changed the situation of one-on-one bargaining between the central and local governments under the contract system, thereby acting as a mechanism for reshaping the decentralization and sharing of interests between the central government and the local authorities under the new institutional environment The key institutional arrangements for the pattern.