摘要
在我国中央—省、省—市、市—县、县—乡镇逐级代理体制下,客观上存在着中央—计划单列市、省—县级、市—乡镇的跨级财政管理体制,与直辖市、全面省直管县体制不同,跨级财政管理体制涉及政府层级匹配和行政管理权分割现实,某种程度上也是平衡政府有限能力和政府层级间信息传递质量衰减两难矛盾的次优选择,更是中国政治集权、经济分权的一个重要组成部分。仅从经济总量和经济增速两个指标进行评价,跨级财政管理体制在提升信息沟通能力的同时,也在不同程度上加剧了M级(省级)区域内发展不平衡,未能发现这一体制模式有效促进了L级(市级)经济发展。本文通过跨级财政管理体制概念的提出、特征性分析及其粗浅评价,力求从实践视角解释这一客观现实,寄希望对我国财政治理模式的选择有所裨益。
Under the hierarchical system of central-provincial, provincial-municipal, city-county, county-township in China, there exists the cross-level fiscal management system of central-city, province-county, city-town. Different from the municipal and direct provincial supervision of county finance, the cross-level fiscal management system involves the problem of government hierarchy matching and separation of administrative power. It is a strategy to balance the dilemma between the limited capacity of the government and the attenuation of information transmission quality between different levels of the government. It is also an important part of China’s political centralization and economic decentralization. Evaluating from the two indicators of economic aggregate and economic growth rate, we find that while improving the information communication, the cross-level fiscal management system has led to the intensification of the data in the M-level(provincial) region, and fails to effectively promote the L-level(prefecture) economic development. This paper tries to explain this objective reality from the perspective of practice through the concept proposal, characteristic analysis and rough evaluation of the cross-level fiscal management system, and hopes to benefit the choice of China’s fiscal governance model.
作者
王振宇
司亚伟
郭艳娇
Wang Zhenyu;Si Yawei;Guo Yanjiao
出处
《财政研究》
CSSCI
北大核心
2020年第1期13-24,共12页
Public Finance Research
基金
国家社科基金项目“优化分税制财政管理体制研究”(11BJY130)
“国家特支计划”资助项目“我国地方财政可持续发展研究”阶段性成果
第七期辽宁省高等学校攀登学者资助研究项目.
关键词
跨级财政管理体制
集权
分权
Cross-Level Fiscal Management System
Centralization
Decentralization
