俄罗斯制度转型中财政分权问题研究

传统财政分权理论认为,地方政府应该承担配置职能,中央政府执行稳定经济和分配职能。这一理论对于转型经济体的适用性是值得商榷的。从俄罗斯制度转型、财政调整、财政分权三者互动的研究中发现,地方政府在宏观稳定和分配方面职能加强。地方政府收入支出不匹配,财政赤字增加,既为地方政府非法获取财政收入创造了激励,又恶化了财政状况,扭曲公共品及服务的配置效率,造成区域间财政不平衡和福利差异,国家宏观经济的不稳定,阻碍了私有化的进程。进一步的改革方向应是审视财政分权管理,建立清晰、透明的预算联邦体系,这依赖于结构调整和经济增长方式转变、政府质量和政府效率的提高。

Research on the Fiscal Decentralization in Russian System Transformation

The suitability of the traditional fiscal decentralization theory for the transition economies is worth discussing.By studying the institutional transition,fiscal adjustment and fiscal decentralization in Russia,it can be concluded that the function of local government in macro stability and distribution is strengthened.If the expenditure does not match the local public revenue and the fiscal deficit increases,it will not only create a stimulate for local governments to acquire revenues illegally and deteriorate the fiscal situation,but also distort transmission method and distribution efficiency of public goods and services,resulting in the interregional fiscal imbalances,differences in the welfare and macroeconomic instability,which hinders the process of privatization.The further reform is to scrutinize fiscal decentralization management and establish a clear and transparent federal budget system, which depends on the adjustment of structure and the transformation of economic growth pattern,and the improvement of government quality and efficiency.