论文部分内容阅读
公共财政是与市场经济相适应的财政,其主要职能是提供公共产品;公共产品供给难题要求实行分权型财政管理体制;通过财政分权确保地方政府在公共产品供给上的优先权和自主性,地方公债用于提供具有资本品性质的公共产品是合理而有效的;公共财政体制中必须包含以公共产品提供为目的、并受到民主机制约束的地方政府公债融资权。但鉴于国情,我国地方政府公债融资权目前须受中央监管。
Public finance is a fiscal compatible with the market economy. Its main function is to provide public goods. Public goods supply problems require the decentralized fiscal management system. The fiscal decentralization ensures the priority and autonomy of local governments in providing public goods It is reasonable and effective for local government bonds to provide public goods with the nature of capital goods. The public finance system must include the financing rights of public debt of local governments that are bound by the democratic mechanism for the purpose of providing public goods. However, given the actual conditions of our country, the financing power of public debt in our local government is currently under the supervision of the central government.