地方政府政绩困局的成因及其化解——以财政分权理论为视角

改革开放以来,我国财政分权改革尤其是1994年的分税制,赋予了地方政府特有的财政与政治双重激励,致使地方政府政绩导向偏离,政绩考核扭曲,深陷政绩困局。化解地方政府政绩困局,必须立足财政分权与地方政府经济行为的内在关联,推进公共预算制度改革和财政分权体制改革,从健全财政支出绩效考核制度、实施地方政府绩效预算等方面着手。

Causes of the Local Government Performance Dilemma and Its Solution——from the Perspective of Fiscal Decentralization Theory

Since the reform and opening up, China＇s fiscal decentralization reform, especially the tax system in 1994, has entrusted local governments financial and political motivation, which, to some extent, results in the deviation of orientation in local government performance and distortion of performance evaluation, thus local governments are getting stuck in performance dilemma. This paper believes that to dissolve the dilemma of local governments, more attention should he paid to the inner relationship between fiscal decentralization and the economic behavior of local governments, promoting the reform in public budget system and fiscal decentralization, perfecting the evaluation system of fiscal expenditure performance and implementing the performance budget of local governments.