CAJ | 학술논문

自1994年以来,由于分税制改革不充分,地方政府无相对独立的税权,不能独立的设置税种、税率,使得地方政府在税收方面缺乏较大的收入来源,而评估地方政府绩效与本地经济发展水平是以GDP的增长率为标尺,从而导致地方政府支出结构的扭曲——经济增长的竞争策略。结果导致社会救助支出的比重反而不断下降。经验分析表明这一格局存在加强的趋势。我们认为,应该赋予地方政府更多的财政收入权,而限制其过多的财政支配权,应该加入其他方面的考核指标,以＂绿色GDP＂、政府在公共支出和公共服务等领域内所做出的成绩,作为评估参考地方政府官员晋升的标准。
자1994년이래,유우분세제개혁불충분,지방정부무상대독립적세권,불능독립적설치세충、세솔,사득지방정부재세수방면결핍교대적수입래원,이평고지방정부적효여본지경제발전수평시이GDP적증장솔위표척,종이도치지방정부지출결구적뉴곡——경제증장적경쟁책략。결과도치사회구조지출적비중반이불단하강。경험분석표명저일격국존재가강적추세。아문인위,응해부여지방정부경다적재정수입권,이한제기과다적재정지배권,응해가입기타방면적고핵지표,이＂록색GDP＂、정부재공공지출화공공복무등영역내소주출적성적,작위평고삼고지방정부관원진승적표준。
Due to the inadequate reform tax system,the local government has not the relatively independent taxation,and they also have not an independent set of taxes and tax rates,which lead the local government to be lack of large source of income on taxes since 1994. However,the performance evaluation of local government and local economic development level are based on the growth rate of GDP scale,which causes the distortion of the local government expenditure structure——competitive strategy of economic growth. As a result,the proportion of expenditure on social assistance has been falling. Empirical analysis shows that this trend has been strengthening.Thus,we should give more financial right to local government and limit the excessive fiscal authority. We believe that join other aspects of assessment indicators,such as ＂ green GDP＂,public expenditure and the public service government＇s performance,which can act as the evaluation standard for local government officials.