Research on Provision of Local Public Goods under the Fiscal Decentralization System in China

摘要：

In China, the effect of fiscal decentralization on local public goods provision has always been concerned since 1994 fiscal reform. This article describes the status quo and the problems of local public goods provision after measuring two indicators of local expenditure. Then, we analyze the two causes of horizontal imbalance on public goods: one is fiscal decentralization theory is economic efficiency-oriented and does not care about social fairness; the other is fiscal accountability, power and capacities do not match. The suggestions are as follows: construction the fairness dimension of fiscal decentralization theory, rebuild Chinas fiscal system in which accountability, power and capacity are unified and strengthen the effect of fiscal transfers.

关键词： Fiscal decentralization Local public goods Fiscal expenditure Horizontal imbalance Tax-sharing system

作者: LI Xi

作者单位: School of Public Administration, Zhejiang University, Hangzhou, P.R. China, 310027

会议类型: 国际会议

会议名称: 2010 International Conference on Public Administration(6th)(2010 第六届公共管理国际会议)

会议地点: 澳大利亚堪培拉

会议语种:英文

页码: 568-574

在线出版日期: 2010-10-22（万方平台首次上网日期，不代表论文的发表时间）