论文部分内容阅读
合意的中央集中度是发挥财政分权效率导向又兼顾中央调节能力的必然要求。以往文献对中央集中度的研究主要集中在一般预算收入上,而对于一般预算收入之外的政府收入则较少涉及。由于中央与地方在一般预算收入划分中的非均衡状态,使得地方加大非预算收入的征收成为理性选择,但也由此导致全口径中央集中度的下降。因此,谋求有利于中央与地方财力健康均衡的中央集中度,需要在政府间收入以及支出上进行更为规范和彻底的改革。
The desirable concentration of the central authorities is an inevitable requirement of giving full play to the efficiency-oriented fiscal decentralization as well as taking into account the capacity of the Central Government to regulate the economy. In the past, the study of central concentration mainly focused on general budget revenue, but less on government revenue except general budget revenue. Due to the unbalanced state of central and local governments in the general budgetary revenue allocation, local governments should increase the collection of non-budgetary revenues and become a rational choice. However, this has led to a decrease in the overall central-level concentration. Therefore, to seek a central concentration conducive to a healthy and balanced financial resources between the central government and local governments requires more standardized and thorough reforms in intergovernmental revenues and expenditures.