财政体制改革:逻辑起点与改革思路

国内大部分学者将财政体制改革的目的归结于县乡财政解困,县乡财政困难只是问题的表象,其实质在于部分政府无法完成其公共产品供给的职能。文章从分析财政体制改革的逻辑起点出发,在借鉴IMD分析政府效率指标的基础上,建立符合我国实际且操作性较强的政府供给公共产品的评价指标体系,在分析了政府供给公共产品的现状之后,针对政府供给公共产品存在的问题,提出财政体制改革的政策建议。

Reform of the Financial System: Logic Starting Point and Policy Suggestion

In long-standing to the financial system reform discussion,the majority of scholars sum up its goal is to help county and township finance overcome their difficulties.The county and township pecuniary embarrassment is only the question representation,its essence lies in the partial governments to be unable to complete its function of public product supply.Embarking from the analysis of logical cause on financial system reform,in profits from the IMD analysis government efficiency target,the author established a target system of the public goods supplied by goverment,analyzed the present situation.In the view of the existed questions,the author proposed some policy suggestion for financial reform.