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预算管理体制的目标是为了解决中央政府与地方政府的权利分配,以提高财政资金的利用效率问题,其有效性是通过各行为主体的相互博弈来实现社会效益最大化。但目前分税制改革下暴露出的诸多问题使得其有效性受到多方质疑。从制度演化的角度来探讨这种现象的内在机理,会进一步理清预算管理体制中各行为主体的效用目标,并为这项改革的深入进行提供新的思路:进一步明确中央与地方人事权;正确处理中央与地方两级调控的关系;构建政府行为激励约束机制。
The goal of the budget management system is to solve the distribution of rights between the central government and local governments in order to improve the efficiency of the utilization of fiscal funds. The effectiveness of the budget management system is to maximize the social benefits through the mutual game between various actors. However, many problems exposed under the tax-sharing reform have made them questionable in many aspects. Exploring the intrinsic mechanism of this phenomenon from the perspective of institutional evolution will further clarify the utility objectives of various actors in the budget management system and provide new ideas for further reform of this reform: to further clarify the personnel rights of the central and local governments; Correctly handle the relationship between the central and local governments at both levels of regulation and control; and set up a government incentive and restraint mechanism.