摘要
政府财政职能的优化是国家治理的基础和重要支柱。财政分权改革在一定程度上是中央和地方两级政府博弈的结果,进一步深化财政分权改革已经成为推进国家治理体系与治理能力现代化的重要改革内容之一。地方政府财权与事权在事实上的不对等以及主体行为的异化是导致当前地方政府治理中种种问题的主要成因。基于经济社会高质量转型发展与国家治理体系现代化建设的任务要求,围绕财权、财力、事权均衡发展的财政分权改革目标,深化财政分权改革下的国家治理体系建设包括了激发地方政府治理积极性的扩财权与保财力,调整地方政府绩效考核目标,推进地方政府治理权责法制化,改进财政监管职能,实施"乡财县管"与"省直管县"的治理模式,协调运用财政政策在短期内逆周期调节、在长期内激发创新创业主体活力。
The optimization of the government finance function is the foundation and important pillar of national governance.To a certain extent,the reform of fiscal decentralization is the result of the game between the central and local governments,and the further deepening reform of fiscal decentralization has become one of the important reform contents to promote the modernization of national governance system and governance capability.The main causes of the current problems in local government governance are the fact that the local government’s financial power and the power of affairs are not equal and the main body’s behavior is dissimilated.Based on the requirements of high-quality economic and social transformation and modernization of the national governance system,the goal of fiscal decentralization reform balancing the development of financial power,financial capacity and business power,the direction of deepening the construction of the national governance system under the fiscal decentralization reform includes stimulating the enthusiasm of local governments in governance,expanding fiscal power and protecting fiscal capacity,adjusting the targets of local governments’performance appraisal,and promoting the legalization of the power and responsibility of local governments’governance.We should improve the function of financial supervision,carry out the management modes of"Township Finance County"and"Provincial Finance County",and make good use of the financial policy of regulating the short-term counter-cycle and stimulating the vitality of the main body of innovation and entrepreneurship in the long-term.
作者
刘文勇
LIU Wen-yong(Heilongjiang University,150080)
出处
《上海经济研究》
CSSCI
北大核心
2020年第2期12-18,共7页
Shanghai Journal of Economics
基金
国家社会科学基金面上项目“中国先进制造业知识创新和技术创新耦合机制及其竞争力提升”(批准号:18BJL070)阶段性成果之一.
关键词
财政分权
国家治理
服务型政府
绩效考核
公共产品
Fiscal Decentralization
State Governance
Service-oriented Government
Performance Appraisal
Public Goods
