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近年来,中央和地方政府的财政行动主要是为了获得拉动经济快速增长的资本积累。具体表现为:地方政府高度倚重土地财政收入,并将其作为拉动经济增长的投资资金;同时,中央和地方均高度重视通过政府投资来拉动经济增长。然而,政府的财政行动却导致中国经济陷入未来增长的不确定和发展环境不公的困境。作为应对,政府应在财政公共化的框架下逐步完成省以下分税分级财政体制的构建、规范土地出让金用途,以及建立以公共服务为导向的干部政绩考核制度。
In recent years, the financial actions of the central and local governments have been mainly aimed at obtaining the capital accumulation that has led to the rapid economic growth. The concrete manifestation is that the local government highly relies on the financial revenue of the land and regards it as the capital for stimulating economic growth. At the same time, both central and local governments attach great importance to stimulating economic growth through government investment. However, the government’s fiscal actions have caused the Chinese economy to fall into the uncertainties of future growth and unfair environmental development. In response, the government should gradually complete the construction of a tax-graded fiscal system below the provincial level under the framework of public finance, standardize the use of land transfer payments, and establish a cadre performance appraisal system guided by public services.