本站原创【摘 要 】财政分权理论以新古典经济学的规范理论作为分析框架,讨论了政府职能如何在不同级次政府间进行配置,进而各项财政工具分配的内容.本文在财政分权理论的框架下,从公共物品提供有效性的角度出发,得出对于没有外溢性的公共物品,地方政府的提供效率要优于政府的结论.结合这一论断,本文重点研究了我国上级政府影响地方政府,特别是政府影响地方政府财政行为的主要工具,即政策性支出的效益性和效果性.文章的主体部分对我国的政策性支出进行了总体评价.一是梳理和总结了当前政策性支出的基本情况和主要特点,包括政策性支出的描述性定义、我国政策性支出的分类,并大致介绍了全国性政策性支出的内容和主要特点.二是结合财政分权理论的要点,从影响地方预算自主性和公共物品提供效率的角度分析了这些政策性支出中存在的弊端,主要包括：各级财政的投入责任和实际需求不够匹配；运行机制难以有效应对实际情况变化；绩效考评和监督机制不健全和执行细则不明确等.最后,结合现行财政体制和预算管理制度,提出了清理规范支出政策、完善分税制财政体制和建立绩效评价体系的建议.
【关 键 词 】财政分权；政策性支出；预算自主权
ABSTRACT：Fiscal decentralization theory discuss how government functions configure between different government levels as well as content of various fiscal policy tools by using neoclassical economics as analytical framework.Within the framework of Fiscal decentralization theory and from the view of effectiveness of public good provision,this article concludes that local governments provide public goods more efficiently than the Central Government under the condition of no spillover of public goods.Culminated with the conclusion,this article mainly studies the main tool of superior governments influence local ones’fiscal behior in China,especially policy spending efficiency and effectiveness.The main section of the article overall evaluates China's policy spending.First,it summarizes the basic situation and main characteristics of current policy spending,including descriptive definitions of policy spending and classifications in China；it also roughly introduces the content of the national policy spending and their major features.Second,bined with the key points of fiscal decentralization theory,the article analyzes the disadvantages of public good provision from the view of affecting the autonomy of local budgets and the policy spending efficiency,these disadvantages mainly include：Input in fiscal responsibility at all levels of governments does not match their actual responsibilities；Operating mechani is difficult to respond effectively to the actual situation；Performance evaluation and monitoring mechani is not perfect and the implementation details are not clear,and so on.Finally,bined with the current financial system and budget management system,the article makes some suggestions：clean up and standardize policy spending,improving intergovernmental fiscal system and establish performance evaluation system.
Key Words：Fiscal decentralization；Policy spending；Budget autonomy
一、财政分权理论的借鉴意义
财政分权理论的目的之一是研究如何更有效地提供公共物品和怎么写作以满足当地居民的需求.斯蒂格勒（Gee J.Stigler）、奥茨（Wallace E.oates）和特里西（Ricard W.Tresch）等经济学者分别从地方政府存在必要性和公共物品提供的效率和效果等不同的角度,论证了财政分权的重要性和必要性,其核心内容是：政府存在偏好误识,可能使公共物品提供不足或提供过量,从而资源的配置发生明显的偏差.与政府相比,地方政府更接近于当地居民,更了解其愿望与需求,地方政府向其各自选民提供公共物品的有效性要高于政府向全体选民提供的有效性.换而言之,检测设公共物品不存在外溢性,即不存在辖区间提供成本与受益的不匹配的问题,由于地方政府更熟悉当地经济社会情况与当地居民需求,则为了实现配置的有效性与分配的公平性,公共怎么写作的提供责任和决策应尽可能的由最低层级的政府来承担.这些财政分权理论在财政体制和财政管理改革中则体现为财权、事权以及预算权的划分.