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地方政府财政危机国际经验综述

Review of the International Experiences Concerning Local Governments’ Fiscal Crisis

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【作者】 李建英于科鹏

【Author】 LI Jian-ying,YU Ke-peng (Guangdong University of Foreign Studies, Guangzhou 510420, China)

【机构】 广东外语外贸大学国际工商管理学院广东外语外贸大学国际工商管理学院 广东广州510420广东广州510420

【摘要】 文章在研究大量文献的基础上发现,地方政府财政危机的主要来源显示为税收体系结构和政府财政收支与经济周期的反向运行;中央政府和地方政府之间财力和职责的分配不当;地方政府运行中的道德风险。并对财政危机发生后的应对措施和地方财政危机的防范等相关经验进行了总结。

【Abstract】 On the basis of plenty researches on open literatures, we summarize the reasons of local governments’ fiscal crisis as follows: first, there is a reverse operation between tax system and economic cycle and sucha kind of reverse still exists between government fiscal revenue and economic cycle. Second, the distribution of financial resources and responsibilities between central government and local government is not appropriate. Third, there is a moral hazard in the operation of the local government. We also make a summarization of the related experiences such as prevention of local governments’ fiscal crisis and countermeasures of the government if a fiscal crisis has happened.

  • 【文献出处】 国际经贸探索 ,International Economics and Trade Research , 编辑部邮箱 ,2007年10期
  • 【分类号】F811
  • 【被引频次】10
  • 【下载频次】425
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