财政分权体制下地方政府的自利性行为研究

财政分权体制是我国经济转轨和社会转型的出发点和重要保障。新中国成立60多年来，我国的财政体制先后经历了由统收统支的财政体制到财政包干制再到分税制的演化过程，文章系统地阐述了在财政分权体制背景下地方政府的自利性行为的内涵及特征，并分析了其具体影响的表现形式。通过研究得出克服政府自利性的三大路径的结论：一是构建约束政府自利性的制度安排，二是合理界定政府职能，三是加强政府官员行政伦理素质的改造。

Self-Interest Behavior Research of Local Government Under Fiscal Decentralization System

Fiscal decentralization is the starting point of China＇s economic transition and social transformation and an important guarantee. Since the foundation of New China for 60 years, China＇s financial system has undergone a unified revenue and expenditure for the financial system to fiscal responsibility and then the evolution of the tax system, the paper systematically describes the connotation and characteristics of local government＇ s self-interest in the background of fiscal decentralization system, and analyzes their specific manifestations. Three conclusions are drawn by studying the results of the three paths to overcome self-interest of the government ： First, building constraint institutional arrangements, the second is to reasonably define government functions and the third is to strengthen the transformation of the executive ethics quality government officials.