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财政分权关注的是财政收支在各级政府之间的分配,在中国的五级政府体制下,相关研究应包括省内财政分权,但文献对此较少涉及,也没有分析省内财政分权指标背后的逻辑,包括研究意义,财政分权的定义与分权指标的内涵、特征及局限性,本文弥补了这些不足。首先,我们论证了财政分权的研究逻辑,省内财政分权的事实,地县乡级政府在财政收支等方面的重要作用,表明探讨省内分权具有重要意义。其次,论文总结了财政分权的两类定义:财政收支的决策自主权或执行责任的下放。最后,我们构建了1994—2008年各省的地级和县级政府的财政分权指标,并初步分析了其基本特征及可能的缺陷。
Fiscal decentralization focuses on the distribution of fiscal revenues and expenditures among all levels of government. Under the five-level government system in China, the relevant research should include the fiscal decentralization in the province, but the literature has less involved and does not analyze the situation in the province The logic behind the fiscal decentralization index, including the significance of research, the definition of the fiscal decentralization and the connotation, characteristics and limitations of the decentralization index, make up for these shortcomings. First of all, we demonstrate the research logic of fiscal decentralization, the fact of fiscal decentralization in the province and the important role of prefectural and township governments in the fiscal revenue and expenditure. It shows that it is of great significance to discuss the decentralization in the province. Secondly, the thesis summarizes two kinds of definitions of fiscal decentralization: decision-making autonomy of fiscal revenue and expenditure or the delegation of executive responsibility. Finally, we construct the fiscal decentralization index of prefecture-level and county-level governments in each province from 1994 to 2008 and analyze its basic characteristics and possible defects.