地方政府财政行为_地方财力与地方发展

200922841113(:70573058):3[],,,[];;;[]D03515[]A[]1006-0863(2009)02-0111-061994(),,,,,(),,,,2080,,2090,,,,()()1994,,,,,,1,,70%,20042005200672.3%74.1%75.3%,70%1,2,,,,199648%,1996,200618%,11995,©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(),,,:1980,1985,19881980-1993,,,1994,(75%,25%),,2002,200360%:1.,,GDP31994,50%(3)2.,,,199470%50%(47%),,70%,,4,,,,,;,,,,((ISTP),11;8;12),,5,,1994-2006,,199416020061400,,19942.142.15,20062.66,2.6951994-2006():1995-20071995-2007,,(),:,,,©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.[1],,,,1979,%(),:%,%,%,%,%,%;%,%,%,%,,,,,,(),1994(),,,,:(,,),,,,1.1994,,,199419931994,TRt=TRt-1+TRt-1013(Ct+0.75VATt)-(Ct-1+0.75VATt-1)Ct-1+0.75VATt-1(TRt,VATt,Ct),,,6,199820052002,,(200360%),,2001,(7),,2.,:,,,,,,,,,,3.,1993,,,,1993[2],,,©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.():1996-2007,,,(),,,,,1982-2006,532.045940.77,10.2,,19941997(9)1994,,,8019941997,,13,1997,,,,20%()(10),1997,79.4%,95.4%,89.5%,()1994,1994,,60%(11),1996,1997-200010%(11)111984-2005:20052007,:(1),,©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(2),,2090,(),11199610%2000,,,,(),,,()[3](),,,,()(),,,1994,,,,()()(),200475%,45%55%,,,,=75%55%/,2004200420052004121:(1)2004,1000(12)2004(2004,)3374.5,68%,46.8%,1(2),,,2004,20041206.6,24.3%;381,7.7%,,,53.6%,19.2%,11()3374.51206.6381(%)6824.37.7(%)46.853.619.2:200520041212004,,,,,,,©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.()0.960.91.692.167.3041.2463.48:,=1267&cid=33,=607&cid=33,=519&cid=331,,,,[][References][1]DirkBrand.Financialconstitutionallaw:Acomparisonbe2tweenGermanyandSouthAfrica.Konrad-Adenauer-Stif2tung,2006.pp145-173.[2]ZhangZhihua,JorgeMartinez-Vazquez.TheSystemofEqualisationonTransfersinChina.GeorgiaStateUniversi2tyWorking,2003.pp3-12.[3].[J].,2007(1).[4]GuoSongming.WhoGivesBirthtotheMonsterofLawEnforcementEconomy.People’sTribune,2007(1).(:,,;,;,,,100084)()TheFiscalActionsofLocalGovernments:LocalFiscalCapacityandLocalDevelopmentWangYouqiangLuDapengZhouShaojie[Abstract]Afterthereformofthetax-sharingsystem,somelocalgovernmentsbelowtheprovinciallevelhavefacedtheproblemthatlocalbudgetaryrevenueisinsufficienttocoverthehugelocalpublicexpenditure,thus,theyhighlydependonnetin2comeoflandtransferandextra-budgetaryrevenue.Atthesametime,thereisahugedifferencebetweendevelopedre2gionsandunder-developedregionsattheaspectofrelyingonextra-budgetaryrevenueandnetincomeoflandtransfer.Thispaperbelievesthatthekeytopromotehealthyandbalanceddevelopmentoflocalregionsistosetupareasonablepublicfiscalsystemandnormalizethemechanismoflocalintergovernmentalcompetition.[Keywords]localgovernments,localfiscalcapacity,localdevelopment,localintergovernmentalcompetition,[Authors]WangYouqiangisProfessoratSchoolofPublicPolicy&Management,TsinghuaUniversity;LuDapengisPh.DCandi2dateatSchoolofPublicPolicy&Management,TsinghuaUniversity;ZhouShaojieisAssistantProfessoratSchoolofPublicPolicy&Management,TsinghuaUniversity,Beijing100084©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.