当代经济管理
噹代經濟管理
당대경제관리
Contemporary Economic Management
2013年
9期
81~87
,共null页
地方政府 政绩困局 财政分权 分税制
地方政府 政績睏跼 財政分權 分稅製
지방정부 정적곤국 재정분권 분세제
local government ; performance dilemma ; fiscal decentralization; tax distribution system
改革开放以来，我国财政分权改革尤其是1994年的分税制，赋予了地方政府特有的财政与政治双重激励，致使地方政府政绩导向偏离，政绩考核扭曲，深陷政绩困局。化解地方政府政绩困局，必须立足财政分权与地方政府经济行为的内在关联，推进公共预算制度改革和财政分权体制改革，从健全财政支出绩效考核制度、实施地方政府绩效预算等方面着手。
改革開放以來，我國財政分權改革尤其是1994年的分稅製，賦予瞭地方政府特有的財政與政治雙重激勵，緻使地方政府政績導嚮偏離，政績攷覈扭麯，深陷政績睏跼。化解地方政府政績睏跼，必鬚立足財政分權與地方政府經濟行為的內在關聯，推進公共預算製度改革和財政分權體製改革，從健全財政支齣績效攷覈製度、實施地方政府績效預算等方麵著手。
개혁개방이래，아국재정분권개혁우기시1994년적분세제，부여료지방정부특유적재정여정치쌍중격려，치사지방정부정적도향편리，정적고핵뉴곡，심함정적곤국。화해지방정부정적곤국，필수립족재정분권여지방정부경제행위적내재관련，추진공공예산제도개혁화재정분권체제개혁，종건전재정지출적효고핵제도、실시지방정부적효예산등방면착수。
Since the reform and opening up, China＇s fiscal decentralization reform, especially the tax system in 1994, has entrusted local governments financial and political motivation, which, to some extent, results in the deviation of orientation in local government performance and distortion of performance evaluation, thus local governments are getting stuck in performance dilemma. This paper believes that to dissolve the dilemma of local governments, more attention should he paid to the inner relationship between fiscal decentralization and the economic behavior of local governments, promoting the reform in public budget system and fiscal decentralization, perfecting the evaluation system of fiscal expenditure performance and implementing the performance budget of local governments.
