CAJ | 학술논문

健全政府间财力与事权相匹配的体制机制,重点在于对政府间事权进行明确地划分,这不仅是一个政治学问题,更是一个经济学问题。政府职能理论、有限政府理论和政府利益理论从政治学层面对该问题进行了合理的阐释,而经济学家们所提出的公共产品供给层次理论、寻租理论、博弈理论和交易成本理论便构成了政府间事权划分的经济学基础。深入理解政府间事权划分的政治、经济学依据,便于从其理论渊源中把握事权划分应坚持的基本原则和所要达到的行为目标,从而推动我国财政体制改革的进程。
건전정부간재력여사권상필배적체제궤제,중점재우대정부간사권진행명학지화분,저불부시일개정치학문제,경시일개경제학문제。정부직능이론、유한정부이론화정부이익이론종정치학층면대해문제진행료합리적천석,이경제학가문소제출적공공산품공급층차이론、심조이론、박혁이론화교역성본이론편구성료정부간사권화분적경제학기출。심입리해정부간사권화분적정치、경제학의거,편우종기이론연원중파악사권화분응견지적기본원칙화소요체도적행위목표,종이추동아국재정체제개혁적진정。
Emphasis should be placed on the sharp division of power between governments for the mechanism complement matching the financial resources with their responsiblities.It is a matter more of economics than politics.Theories of government functions,limited government and government interests gives a reasonable explanation to the matter at a politics level,while the economics foundation consists of theories of public goods supply level,rent-seeking activity,game playing and transaction cost.A thorough understanding on the politics and the economics foundations of power division between governments will be of benefit for handling basic principles that should be stuck to and behavioral objectives which are supposed to achieve when dividing the power of matters between governments from its theoretical origin,thus enhance the process of financial mechanism innovation in China.