摘要
本文基于省以下财政体制视角,提炼出中国纵向政府在一定意义上属于合作型政府的命题。省以下财政体制是政府间基础性制度体系,它们推动政府间就提供公共产品、发展经济、共担风险方面展开合作:在财政支出体制方面,共同事权和支出责任的划分推动政府间共同承担公共事务;在财政收入体制方面,税收分享机制推动政府间就发展经济展开合作;通过税收分享和支出责任划分,可以形成政府间财政风险和经济风险分担机制。合作型政府概念的提出,有助于揭示我国纵向政府间关系的一种本质,也为下一步政府间各项制度改革提供了指导。
[HJ*2]Based on the perspective of the sub-provincial fiscal system,this paper extracts the proposition that the vertical government in China can be seen as a cooperative government to a certain extent.The sub-provincial fiscal system is the fundamental institutional framework for intergovernmental relations,which drives cooperation among governments in providing public goods,promoting economic development,and sharing risks.In terms of fiscal expenditure system,the division of common authority and expenditure responsibilities promotes intergovernmental cooperation in carrying out public affairs.In terms of fiscal revenue system,the mechanism of tax sharing encourages intergovernmental cooperation in economic development.Through tax sharing and the division of expenditure responsibilities,mechanisms for sharing fiscal and economic risks among governments can be established.The concept of a cooperative government helps reveal the essence of intergovernmental relations in China and provides guidance for future institutional reforms in intergovernmental relations.
作者
吕冰洋
李昭逸
LV Bing-yang;LI Zhao-yi
出处
《学习与探索》
CSSCI
北大核心
2024年第3期25-32,F0002,176,共10页
Study & Exploration
基金
中国人民大学科学研究基金(中央高校基本科研业务费专项资金资助)项目(20XNLG01)。
关键词
合作型政府
财政激励
委托代理
Cooperative Government
Fiscal Incentives
Principal-agent
