摘要
激励型财政体制增强了地方政府对选择性产业政策的依赖,降低了向功能性产业政策转型的积极性。财权配置激励地方政府依赖选择性产业政策,激发了地方政府做大本地生产性税基的动力。事权配置以属地化管理为主,功能性产业政策的上级事权被分解为地方事权,责任主体、执行主体与受益主体不一致,中央政府整合市场的手段呈现碎片化和部门化特征。转移支付引导和激励地方政府落实功能性产业政策的效果有待强化,横向转移支付体制机制尚未健全,跨区域实现功能性产业政策协同的效果需进一步彰显。为此,建议以事权划分改革为主线,辅之以财税体制和转移支付改革,推进事权高阶化和实体化,建立健全区域间横向转移支付机制,发挥更高层级政府协调区域间功能性产业政策的职能,形成中央与地方、地方政府之间协同落实功能性产业政策的激励约束机制。
The incentive fiscal regime strengthens the dependence of local governments on selective industrial policies and reduces their enthusiasm for transitioning to functional industrial policies.The allocation of fiscal revenue has become an institutional incentive for the existence of selective industrial policies,inspiring local governments to expand their local productive tax base.The division of responsibility mainly relies on localized deployment,and the powers of functional industrial policies are decomposed into local responsibilities.The responsible,executing,and beneficiary entities are inconsistent,and the means of market integration exhibit fragmented and departmental characteristics.The incentive effect of transfer payments on local governments to implement functional industrial policies is weak,and the mechanism of horizontal transfer payments is not sound,resulting in less coordinated and integrated functional industrial policies across regions.Therefore,it is recommended to focus on the reform of the division of powers,supplemented by the reform of the financial and tax system and transfer payments,promote the high-level and substantiation of powers,establish and improve the horizontal transfer payment mechanism between regions,play the role of higher-level governments in coordinating functional industrial policies between regions,and form an incentive and constraint mechanism for the coordinated implementation of functional industrial policies between the central and the local,as well as among the local governments.
出处
《财政科学》
2023年第11期98-109,共12页
Fiscal Science
关键词
功能性产业政策
选择性产业政策
财政体制
全国统一大市场
Functional Industrial Policies
Selective Industrial Policies
Fiscal Fegime
Unified Nationwide Market
