| 经济转轨、财政分权与预算软约束 |
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| 引用本文： | 董再平.经济转轨、财政分权与预算软约束[J].审计与经济研究,2007,22(4):88-92. |
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| 作者姓名： | 董再平 |
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| 作者单位： | 广西财经学院,财政系,广西,南宁,530030 |
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| 摘 要： | 我国正处于经济转轨时期，预算软约束问题普遍存在。财政分权在通过地区竞争逐步缓解国有企业预算软约束问题的同时，却使政府预算软约束愈演愈烈。解决的办法在于规范财政分权。
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| 关 键 词： | 经济转轨 财政分权 预算软约束 |
| 文章编号： | 1004-4833（2007）04-0088-05 |
| 修稿时间： | 2007-03-19 |
Economic Transfer, Fiscal Decentralization and Soft Budget Constraint |
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| DONG Zai-ping.Economic Transfer, Fiscal Decentralization and Soft Budget Constraint[J].Economy & Audit Study,2007,22(4):88-92. |
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| Authors: | DONG Zai-ping |
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| Institution: | Department of Finance, Guangxi Institute of Finance, Nannin 530030, China |
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| Abstract: | During the economic transfer, the issue of soft budget constraint is a common concern in China. Fiscal decentralization is gradually lessening the soft budget constraint in state-owned enterprises through regional competition. However, the soft budget constraint in governments is increasing. The solution is to regulate the fiscal decentralization. |
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| Keywords: | economic transfer fiscal decentralization soft budget constraint |
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