分权治理与政府合意:中国财政改革的难点与化解

发布时间：2018-12-08 21:23

【摘要】：中国的地方政府是财政分权治理与政府合意的着力点。经济增长型激励激发了地方政府的经济增长热情,"以官治官"的纵向政治治理及由此衍生的"以官护官"则催生了地方政府的机会主义政治,法治主导缺位造成的事后追责失败进一步强化了地方政府的机会主义倾向,而人民代表大会的弱势导致的是社会公众缺少向政府表达正常诉求的渠道。这些制度安排缺失造成地方政府选择性政府职能和公共品供给失衡的最终结果是分权治理与政府合意背离。由于从分权治理到政府能否合意的关键在于各级政府的行为选择(公共品供给)是否符合公众需要,所以,中国改革的下一步不在财政分权之内,而在财政分权之外。未来的改革应建立"以民治官"的政治治理模式,构建法治主导型财政分权,逐步建立问责有效的监督制约机制。通过建构基本制度支撑体系,筑牢财政分权有效运行的外力基础,从而走向更加合意的中国式财政分权。
[Abstract]:China's local governments are the focus of fiscal decentralization and government consensus. The economic growth type stimulates the local government's enthusiasm of economic growth, and the vertical political governance of "using the official to govern the official" and the derivative of "the official guard" give birth to the opportunistic politics of the local government. The lack of rule of law leads to the failure to pursue responsibility after the event, which further strengthens the opportunistic tendency of local governments, while the weakness of the people's congresses leads to the lack of channels for the public to express their normal demands to the government. The absence of these institutional arrangements leads to the imbalance between the selective government functions and the supply of public goods of local governments. Since the key from decentralization to government agreement lies in whether the behavior choice (public goods supply) of all levels of government meets the needs of the public, the next step of China's reform is not within fiscal decentralization, but beyond fiscal decentralization. In the future reform, we should establish the political governance mode of "ruling by the people", construct the fiscal decentralization guided by the rule of law, and gradually establish the effective supervision and restriction mechanism of accountability. By constructing the supporting system of the basic system and building the external force foundation for the effective operation of fiscal decentralization, we can move towards a more suitable Chinese fiscal decentralization.
【作者单位】：山东大学(威海)商学院;山东大学(威海)法学院博士后流动站;
【基金】：国家社会科学基金重大招标项目“深化收入分配制度改革的财税机制与制度研究”(13&ZD031);国家社会科学基金重点资助项目“深化税收制度改革与完善地方税体系研究”(14&AZD023) 中国博士后科学基金(2014M560540)
【分类号】：F812.2

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