摘要
"省管县"改革对县级财政收支及县级政府行为的影响,对于评价其增长绩效具有重要意义。研究表明,"省管县"改革虽然促进了吉林省县级财政收支总体规模的增长,但对各县财政收支的影响并不一致:以2005年"省管县"改革为分界点,各县财政收支表现为先降后升、先升后升、先降后降和先升后降四种变动趋势。"省管县"改革后,得以扩权的县级政府行为发生了变化,集中体现为县级政府之间为争夺稀缺资源而竞相增加财政支出的竞争愈加激烈。
The impact of reform of ＂province managing county＂ on the fiscal revenues and expenditures and government behaviors at the county level is of great significance to the evaluation of its growth performance.Studies show that though the reform could promote the overall growth of fiscal revenues and expenditures at county level in Jilin Province,the impact on fiscal revenues and expenditures varies from county to county.The year of 2005 was a critical period for the reform of ＂province managing county＂.There were four changes in fiscal revenues and expenditures of different counties after that year.The fiscal revenues and expenditures first decreased and then increased in some counties.It first increased,and then increased in some other counties.It also decreased,and then decreased in some counties.It still increased,and then decreased in some other counties.After the reform of ＂province managing county＂,the government behaviors of those county-level governments whose powered have been expanded have changed a lot.The competition is more fierce in increasing fiscal revenues and expenditures because the county-level governments battle for the scarce resources.
出处
《税务与经济》
CSSCI
北大核心
2013年第3期104-108,共5页
Taxation and Economy
基金
吉林省社会科学基金项目"推进省直管县财政体制改革研究-基于吉林省的实证研究"(项目编号:2009B082)
关键词
吉林省
“省管县”改革
财政收支
县级政府行为
县级财政竞争
Jilin Province
reform of ＂province managing county＂
fiscal revenue and expenditure
governmentbehavior at county level
fiscal competition at county level
