摘要
在建设中国特色社会主义的过程中,如何发挥中央和地方两个积极性是关键。本文通过构建理论模型,分析了中央政府在不同政策目标的约束下,如何通过调整财政分权程度来影响地方政府行为;在理论分析的基础上,分别对财政包干制和分税制两大历史时期探讨了中央和地方两个积极性的发挥;并进一步剖析了地方积极性发挥的经济基础和制度基础,即随着经济发展阶段由初级阶段向高级阶段转变,地方积极性的发挥应该由培育市场向提供公共服务和完善公共治理的方向演进。
How to give play to the two-source initiative about the central and local governments is critical for building socialism with Chinese characteristics.This paper,through constructing a theoretical model,analyzes the central government s influence on local governments behavior by adjusting local fiscal decentralization under the constraints of different policy goals.On the basis of theoretical analysis,this paper explores how to bring into play the two-source initiative at the central and local levels during the two periods of fiscal contracting and tax sharing.Besides,this article analyzes the economic foundation and institutional basis for giving play to the local governments initiative.That is,as economic development evolves from the primary stage to the advanced stage,the way to bring into play the local governments initiative should evolve from fostering the market to providing public services and improving public governance.
作者
吕冰洋
台航
LV Bingyang;TAI Hang(China Financial Policy Research Center, School of Finance,Renmin University of China,100872;Financial Research Institution Post-doctoral Research Center,The People s Bank of China,100800)
出处
《财贸经济》
CSSCI
北大核心
2018年第10期17-29,共13页
Finance & Trade Economics
基金
教育部人文社会科学重点研究基地重大项目"供给侧结构性改革与财政收入体系建设"(16JJD790058)
国家社会科学基金重大项目"现代治理框架中的中国财税体系研究"(16ZDA027)
关键词
两个积极性
财政包干
分税制
Two-source Initiative,Fiscal Contracting,Tax Sharing
作者简介
吕冰洋,中国人民大学财政金融政策研究中心/财政金融学院教授、博士生导师,经济学博士,100872;台航,中国人民银行金融研究所博士后科研流动站博士后,经济学博士,100800。
