我国财政分权与政治激励下的农村公共财政

对比分析1993-2008中央、省、市、县乡政府财政收入与支出的发展趋势，发现农村公共财政薄弱。同时，短期GDP和财政收入作为政治激励的主要指标，诱使地方政府官员把有限的农村财政资源投入“单程晋升锦标赛”中，更弱化了农村公共财政。在新农村建设中，必须求真务实，务求实效，完善财政分权与政治激励制度，加强农村公共财政：化解地方政府债务，加大农村公共财政投入；规范财权与事权，完善我国财政分权制度；规划功能区域，改革考核选拔激励制度。

Rural Public Finance under Fiscal Decentralization and Political Incentives

By comparison and analysis the financial income and outcome development trend of governments at provincial,city and county levels from 1993 to 2008,the result shows the weakness of rural public finance.Moreover,as the main target of political promotion,short-term GDP and financial income lured local government officials to invest the limited rural financial resources into a one-way promotion championship and therefore weakened the rural public finance.In the new rural construction,we should:(1) resolve the debt of local governments and increase public financial investment in rural areas,(2) improve and regulate the system of fiscal decentralization and political incentives,regulate the financial authority and powers,and perfect fiscal decentralization system,and(3) plan functional areas,reform assessment and incentive system,and strengthen the construction of rural public finance.