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在财政、税收、金融和土地制度变迁的背景下研究县域治理,可以发现当前县域治理困境主要归因于分税制以来宏观制度权力上收造成的县级“治权残缺”。由于“治权残缺”的制度约束,公司化的县级政府只能对下向农村汲取地方发展所需的要素资源。由于绝大部分要素资源的资本化收益被外部占有,无法形成改善地方治理的经济基础,因此,势必加剧地方政府与基层村社之间的对抗性矛盾和冲突。当前,亟需以新型城镇化战略为导向,调整国家宏观投资方向以及进行相关的财税体制改革,减少“治权残缺”造成的县域治理的外部性缺口。
Under the background of the changes of finance, taxation, finance and land system, the study of county governance shows that the current dilemma of county governance is mainly due to the county-level “power of governance” caused by the macro-system power gain since the tax-sharing system. Because of the system limitation of “ownership ” The corporatized county government can only learn from the countryside to the elements needed for local development resources. As the capital gains of most of the factor resources are externally appropriated and can not form the economic basis for improving local governance, it is bound to exacerbate the confrontational conflicts and conflicts between local governments and grassroots village and community agencies. At present, it is imperative to take the new urbanization strategy as the orientation, adjust the macroeconomic investment direction of the country, and reform the fiscal and taxation system so as to reduce the external gap in county governance caused by the “incomplete ownership”.