CAJ | 학술논문

分税制改革后，部分省以下地方政府面临地方预算收入不足以满足地方公共支出的需要、地方公共支出高度依赖预算外收入和土地出让净收入的财政状况。同时，在对预算外收入和土地出让净收入的依赖程度上，经济发达地区和经济欠发达地区存在着显著的差异性。本文认为建立合理的公共财政制度和规范地方政府竞争机制是促进地区良性和均衡发展的关键。
분세제개혁후，부분성이하지방정부면림지방예산수입불족이만족지방공공지출적수요、지방공공지출고도의뢰예산외수입화토지출양정수입적재정상황。동시，재대예산외수입화토지출양정수입적의뢰정도상，경제발체지구화경제흠발체지구존재착현저적차이성。본문인위건립합리적공공재정제도화규범지방정부경쟁궤제시촉진지구량성화균형발전적관건。
After the reform of the tax -sharing system, some local governments below the provincial level have faced the problem that local budgetary revenue is insufficient to cover the huge local public expenditure, thus, they highly depend on net income of land transfer and extra - budgetary revenue. At the same time, there is a huge difference between developed regions and under - developed regions at the aspect of relying on extra - budgetary revenue and net income of land transfer. This paper believes that the key to promote healthy and balanced development of local regions is to set up a reasonable public fiscal system and normalize the mechanism of local intergovernmental competition.