财政分权理论的研究主题与方法

财政分权理论是当前公共财政领域研究的前沿课题。对多级财政体制下政府、政府行为和政策选择问题的研究构成了该理论的核心主题。该理论对地方性公共产品的研究是基于Samuelson-Musgrave公共产品理论对效率问题和公共选择分析范式的对政治程序问题的探讨。新制度财政分权理论以公共选择理论为起点,对财政分权的激励机制设计问题的研究突破了传统分权理论的分析框架。在此基础上,整合了财政分权政策制定的规范和实证方法的交易成本政治学构成了研究方法上的创新。

The Research Themes and Methods of the Fiscal Decentralization Theory

The fiscal decentralization theory reveals that the federal fiscal structure is a kind of institution arrangement which declines the governmental provision of local public products and the transaction cost of market distribution. In the multi-level fiscal system, the questions of government, government behavior and policy decision have constituted core questions. Based on Samuelson-Musgrave public products theory, the research into local public products of this theory is the discussion about the efficiency and the political process in the pattern of public choice analysis. New institution fiscal decentralization theory takes public choice theory as the starting point, and the research into the plan of the fiscal decentralization motivating system has broken the analytical frame of the traditional decentralization theory. In the meanwhile, the transaction-cost politics of the standard and concrete analyses of the fiscal decentralization policy formulation bring forth new ideas of the research methods.