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结合我国财政分权的现状和政府官员的目标函数研究我国财政分权对地方官员行为选择的影响,发现:我国的财政分权是在制度供给失衡的环境下进行的,在对地方官员行为选择的影响上更多的是诱发其腐败的动机。消除我国财政分权这一消极后果的政策建议为:建立健全法律制度,增强地方官员的责任感,弱化其腐败倾向;根据公共产品层次性理论合理确定中央和地方的事权与财权,完善转移支付制度,减少地方官员的机会主义行为;发挥外界监督力量,增加地方官员腐败难度。
Combined with the current situation of fiscal decentralization and the objective function of government officials, this paper studies the influence of fiscal decentralization on the choices of local officials. It finds that the fiscal decentralization in our country is carried out in an environment of unbalanced institutional supply. The impact is more motivated by its corruption. The policy suggestions of eliminating the negative consequence of fiscal decentralization in our country are as follows: establishing and perfecting the legal system, enhancing the sense of responsibility of local officials and weakening their corrupt tendencies; rationally determining the power and financial rights of the central and local governments according to the hierarchical theory of public goods, and improving the system of transfer payments , To reduce the opportunistic behavior of local officials; to exert the power of outside supervision and increase the difficulty of corruption of local officials.