摘要
中国经济增长奇迹是一个有待解释的理论命题。合理解释地方财政非规范行为与中央和地方激励相容之间的逻辑悖论,是深刻理解中国经济改革逻辑的关键。基于地方自主财力长期依赖非规范性财政收入的特征事实,一个包含中央和地方双重行为视角的包容性财政体制分析框架,可以阐释改革进程中长期存在的以非规范性收入为载体的隐性分权合约,刻画在中央财政容忍和地方财政自主的行为动机下中央和地方财政互动的制度空间和动态过程,阐明非规范性收入、中央和地方激励相容与经济增长及市场化改革之间的逻辑一致性。在包容性财政体制分析框架下,普遍内生于中国工业化和城市化进程中的非规范性收入,不仅弥补了正式预算制度下地方事权、支出责任与财力间的不适应,而且在保障体制平稳运行的同时实现了地方行为与经济增长目标的激励相容。包容性财政体制分析框架,兼顾了地方活力与中央驾驭能力,是中国能够兼顾经济快速增长和市场化改革双重目标的重要制度逻辑。
China’s achievement of miraculous economic growth is a theoretical proposition that calls for an explanation.The key to understanding the logic of China’s economic reform is a rational explanation of the logical paradox between non-normative local finance and the incentive compatibility of central and local governments.Based on the fact that autonomous local financial resources have long been dependent on nonnormative fiscal revenue,this paper constructs an inclusive public financial system analysis framework from the dual perspectives of central and local governments.This analytical framework offers an explanation of the long-standing implicit fiscal decentralization contract with non-normative fiscal revenue as the carrier in the reform process,and a description of the central-local interaction process and institutional space within the behavioral motivation of central finance tolerance and local finance autonomy.It demonstrates the logical consistency between nonnormative fiscal revenue,central and local incentive compatibility,economic growth and market-oriented reform.Under the inclusive public financial system,nonnormative fiscal revenue is endogenous to the process of China’s industrialization and urbanization.It not only offsets the maladjustment between local authority,expenditure responsibility and financial resources in the formal budget system,but also realizes incentive compatibility between local behavior and the goal of economic growth.The inclusive public financial system,which takes into account both local dynamism and central control,is an important institutional logic enabling China to reach the dual goals of economic growth and market-oriented reform.
作者
吕炜
王伟同
Lü Wei;Wang Weitong
出处
《中国社会科学》
CSSCI
北大核心
2021年第3期46-64,205,共20页
Social Sciences in China
基金
国家自然科学基金重点项目“国家治理视角下公共服务供给的财政制度研究”(71833002)阶段性成果
