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该文采用财政收入分权、支出分权及财政自给率三类财政分权指标,对中国、美国、加拿大三国的历史数据进行测算和比较,发现我国收入分权程度低于美国和加拿大,支出分权程度高于美国和加拿大,财政自给率低于美国和加拿大,且我国以上三个财政分权指标的波动性比美国和加拿大更大。这主要是由于我国政府间收支责任划分不明确造成的。由此得出政策建议:一是政府间权力及支出责任划分是当前我国财政改革的当务之急;二是让下级政府拥有更多收入、支出及决策自主权。
This paper uses three kinds of fiscal decentralization indicators: fiscal decentralization, expenditure decentralization and financial self-sufficiency. The historical data of China, the United States and Canada are measured and compared. It is found that the degree of decentralization in China is lower than that of the United States and Canada, The degree of decentralization is higher than that of the United States and Canada, the fiscal self-sufficiency rate is lower than that of the United States and Canada, and the above three indicators of fiscal decentralization in our country are more volatile than those in the United States and Canada. This is mainly due to the unclear division of responsibilities between the government revenue and expenditure in our country. Therefore, the policy recommendations are drawn from the following aspects: First, the division of government power and expenditure responsibility is the most urgent task in current fiscal reform in China; secondly, the lower government owns more revenue, expenditure and decision-making autonomy.