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本文将财政竞争作为规范性命题提出,探讨其内涵、实践路径与测量思路。简而言之,财政竞争指的是政府之间针对公共服务供给权(限)而展开的横向和纵向公平竞争。此处的“财政竞争”衡量的不是政府的竞争手段,而是竞争能力,且决定了竞争的正向效应。同级政府间财政竞争力包括收入竞争力、支出竞争力和收支平衡力,而不同层级政府间财政竞争力的要义是各级政府的公共服务供给能力和供给效率,它决定了未来该级政府在与上级、下级政府的博弈中所获得的支出权限和收入分配权限。在明确“财政竞争(力)”的概念内涵后,本文将公平环境与竞争环境的构造作为迈向财政竞争的基础环境和制度设计,而后探讨了政府财政竞争力的测量思路。
In this paper, the financial competition as a normative proposition, to explore its meaning, practice and measurement ideas. In short, fiscal competition refers to horizontal and vertical fair competition among governments for the limits of the right to supply public services. Here, the “fiscal competition” measures not the government’s means of competition, but its competitiveness, and determines the positive effects of competition. At the same level of intergovernmental fiscal competitiveness, including income competitiveness, expenditure competitiveness and balance of payments, and the different levels of intergovernmental fiscal competitiveness is the essence of government services at all levels of public supply capacity and supply efficiency, which determines the level of the future The government’s spending authority and income distribution authority in the game with superior and subordinate governments. After defining the connotation of “financial competition”, this paper regards the construction of fair environment and competitive environment as the basic environment and system design for fiscal competition, and then discusses the measurement of government financial competitiveness.