论文部分内容阅读
文章分析了现行财政分权对地方政府财政收支的影响。一方面,分析现行财政分权制度下地方财政收入的结构,提出其所存在的问题,如地方政府财政收支缺口,土地财政带来的问题。另一面,分析造成地方财政支偏好的原因和对地方发展的影响,如地方财政行政支出额过多、占地方财政支出比重过大,地方财政支出结构出现重经济建设、轻民生工程现象和对地方政府财政收支缺乏有效监管导致腐败问题等。
The article analyzes the impact of the current fiscal decentralization on the revenue and expenditure of local governments. On the one hand, it analyzes the structure of local fiscal revenue under the current system of fiscal decentralization and puts forward some existing problems such as the shortfall of local government revenue and expenditure and the problems caused by land finance. On the other hand, it analyzes the reasons for the local financial support and the impact on the local development. For example, the expenditure of local government is excessive, the proportion of local fiscal expenditure is too large, the local fiscal expenditure structure is heavy on economic construction, Lack of effective supervision of local government revenue and expenditure lead to corruption problems.