俄罗斯财政分权程度

以财政自主权为主线,基于IMF和OECD不同的评估方法,对俄罗斯财政分权有效性提出了合理解释。虽然俄罗斯财政资源分权处于较高水平,但是定性评估却得出相反的结论。正是法律约束条件下的自主权不足才产生了较强的财政从属性以及非正式自主权的不良激励。这也是中国目前分权财政体制的重要特征。对该问题的研究对提高中国政府的治理效率具有重要的借鉴意义。

The Degree of Russian Fiscal Decentralization

With the fiscal autonomy as a main line of the article,and based on the different methods of measurement of IMF and OECD, the paper provide a reasonable explanation for Russian fiscal decentralization validity. Although the Russian fiscal decentralization is high, the qualitative assessment on it has come to the opposite conclusion. Lack of autonomy result in bad incentives, this is also the important characteristic of china′s fiscal system,so this studying will give us some enlightening ideas and proposals for improving our fiscal system.