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Financial Expenditure Governance Division Pattern Research Which Based On The Relationship Between The Central And Local Governments

Posted on:2009-12-08Degree:DoctorType:Dissertation
Country:ChinaCandidate:Z WenFull Text:PDF
GTID:1119360272973380Subject:Technical Economics and Management
Abstract/Summary:PDF Full Text Request
The fiscal decentralization is to limit central authorities and the local intergovernmental finance revenue and expenditure scope, and entrust with the local authority corresponding budget management jurisdiction through law and standardized forms.The fiscal decentralization is advantageous to the public commodity and collective services effective provision, and is advantageous to saving the policy-making cost and the institutional innovations.The central and local governmental disbursement governance's reasonable division is the standard intergovernmental fiscal relations foundation. Our country all previous the central and local governmental fiscal relations transform the center is the property rights division, disburses the governance the division not to receive the enough attention. But, many countries in the world are changing the attention disbursement governance gradually from the attention division of income the assignment, disbursed the governance the division and the standard already became one kind of current. Taking our country central and local governmental fiscal relations system vicissitude as the background and profiting from the overseas experience, the paper divided this important issue based on the central and local governmental fiscal relations' disbursement governance. This article goal is,to provides the quite complete theory mentality and the operation countermeasure for the standard central and local intergovernmental fiscal relations through the research disbursement governance division, thus to realize the central and local finance's tertiary goal namely ultimate objective—realizes the social justice and the public commodity (collective services) the even equalization,the elementary object—to realize the economical and social relatively balanced development,the direct goal—to realize all levels of financial governance and the property rights unification provides the policy formulation the reference.This article breakthrough point is the public commodity. The central and local governmental disbursement governance dividing,is to assign the public commodity supplies responsibility between the central and local authorities, thus to determine the different type public commodity the supplies main body. According to the public commodity's hierarchical and the profiting scope's size, the research ,may divide the nationwide public commodity, the local public commodity, the mix provide commodity. Corresponds with this, providing the nationwide public commodity the responsibility is the pure central governance, providing the local public commodity the responsibility is the pure local governance, the public commodity responsibility which the mix provides is the central and local mixed type governance.Local authority's dual proxy role has established gambling the foundation between the local authority and the central authority. The present financial system causes the local authority to lack the mixed governance division clear power, but the mixed governance fuzzy present situation launched gambling for the local authority and the central authority to reserve the space. It does not favor the coordinated smooth revolution and the financial resource rational distribution between the central and local authorities. Must construct one kind of appropriate disbursement governance division pattern,reduce the gambling space,raises the financial system efficiency.The research indicated that the central and local governmental disbursement governance dividing mode is possible to outline as follows.①The central authority is responsible for the pure central governance. Namely the central authority mainly provides the profiting scope to cover the nation, which may supply all national the public commodity without the difference; having outside economies and the scale economy, or involving the national overall benefit to a certain extent public commodities; redistributing income cross different administrative area; Involving the total quantity balance, the readjustment of the economic structure, the economic stability and the economic development. Undertaking the pure central governance is responsible by the central level funds.②The local authority is responsible for the pure local governance. Namely the local authority is responsible in this area of jurisdiction in various levels to be able by the consumer and the equality enjoys together public commodity supplies. Undertaking the pure place governance is responsible by the local finance.③The central authority entrusts the local authority to be responsible for mixed governance. Namely that can satisfy in the expense regarding these public, but does not have the isotropism public commodity in the distribution provides by the local authority the central requested. The undertaking mixed type governance is given to the place in proportion by the central level funds through the transfer payment subsidy.④Based on the clear disbursement governance divisionmode, dividing the property rights reasonably.⑤Establishing standard transparent transfer payment system. If disburse the governance division mode obtains the expectation effect,, a good operational mechanism would be established. In the disbursement governance division mode operational mechanism, the decision-making mechanism is the core, the fund raising mechanism is the safeguard, the management and supervising mechanism is a key, and the overall linkage balanced mechanism is display important way with joint forces. Through the disbursement governance division mode's effect of appraisal's value orientation, the indicator system and the appraisal difficulty's analysis, this article, proposed three effect assessment methods: to the pure social efficiency's disbursement governance, useing the public to judge the law; to the pure economic efficiency's disbursement governance, useing the cost-income analytic method; to Disbursement governance project which have the economic efficiency and the social efficiency at the same time, useing the fuzzy judgment method.This paper's innovations are mainly in the following aspects:①Analysing the governance division chaotic reason by the unique field of vision. The dual roles which, acts from the local authority embark with the central governmental conflicts of interest, carries on the analysis to the governance division present situation, analyzed the governance to divide the chaotic basic reason, to solve the mixed governance ownership to pave the way theoretically.②From the theory firstly dividing the governance into the pure central governance, the pure place governance, and the mixed governance. This article takes the public commodity as a breakthrough point, divides it into the nationwide public commodity, the local public commodity and the mixed public commodity,with relating and corresponding, divides the governance into three kinds.③Proposing the governance division theoretical model. The pure central governance by central government, the pure local governance by the local government, the mixed governance by the local,government as the central request auxiliaried by corresponding property rights division and transfer payment. It has provided the theory basis for the standard and the consummation of present finance system④How to construct the governance division pattern operational mechanism and appraise its effect is the main problem in our country finance movement which did not have the solution. This article proposes the pattern moved six connection mechanism construction and three kinds of effect assessment methods, which ,have laid the foundation for the financial policy.
Keywords/Search Tags:central and local government, fiscal relations, disburse the governance, dividing mode
PDF Full Text Request
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