CAJ | 학술논문

本文将财政竞争作为规范性命题提出，探讨其内涵、实践路径与测量思路。简而言之，财政竞争指的是政府之间针对公共服务供给权（限）而展开的横向和纵向公平竞争。此处的“财政竞争”衡量的不是政府的竞争手段，而是竞争能力，且决定了竞争的正向效应。同级政府间财政竞争力包括收入竞争力、支出竞争力和收支平衡力，而不同层级政府间财政竞争力的要义是各级政府的公共服务供给能力和供给效率，它决定了未来该级政府在与上级、下级政府的博弈中所获得的支出权限和收入分配权限。在明确“财政竞争（力）”的概念内涵后，本文将公平环境与竞争环境的构造作为迈向财政竞争的基础环境和制度设计，而后探讨了政府财政竞争力的测量思路。
본문장재정경쟁작위규범성명제제출，탐토기내함、실천로경여측량사로。간이언지，재정경쟁지적시정부지간침대공공복무공급권（한）이전개적횡향화종향공평경쟁。차처적“재정경쟁”형량적불시정부적경쟁수단，이시경쟁능력，차결정료경쟁적정향효응。동급정부간재정경쟁력포괄수입경쟁력、지출경쟁력화수지평형력，이불동층급정부간재정경쟁력적요의시각급정부적공공복무공급능력화공급효솔，타결정료미래해급정부재여상급、하급정부적박혁중소획득적지출권한화수입분배권한。재명학“재정경쟁（력）”적개념내함후，본문장공평배경여경쟁배경적구조작위매향재정경쟁적기출배경화제도설계，이후탐토료정부재정경쟁력적측량사로。
Fiscal competition is put forward as a normative proposition in order to explore its connotation, practicing path and measurement. In short, fiscal competition means that governments compete for the public service provision power by carrying out fair horizontal and vertical competition This kind of fiscal competition doesn＇t measure the government competition means but the competing competence, and determines the positive effect of the competition. The govern- ment fiscal competences at the same level include public revenue competence, public expenditure competence and pay- ment balancing ability; while the key of fiscal competence at different levels is the provision ability and the efficiency of public service, which determines the further expending and revenue allocating power during the bargaining between higher level and lower level governments. With the clarification of the connotation of “fiscal competence”, this article makes the construction of fair and competitive environment as the basic environment and institution design to achieve fiscal competition, then it discusses the measurement of government fiscal competence.