随着中国经济的发展,财政政策作为政府宏观调控的手段越来越引起人们的关注。但是,世界银行最近的一份报告指出,中国政府的财政体制存在着严重的问题,已经极大地损害了财政政策的效率。这主要体现在,中国的财政体制赋予了财政政策执行者过多的权力,同时他们又不必承担相应的责任。结果是,政策执行者并不关心公共支出的方向、数量和效率,造成了大量的无效投入和浪费。 With the development of China’s economy, fiscal policy has drawn more and more attention as a means of macro-control by the government. However, a recent World Bank report pointed out that the Chinese government’s financial system has serious problems and has greatly undermined the efficiency of fiscal policies. This is mainly reflected in the fact that China’s fiscal system gives excessive power to fiscal policy implementers, and they do not have to assume corresponding responsibilities. As a result, policymakers are not concerned with the direction, quantity and efficiency of public spending, resulting in a significant amount of inefficient investment and waste.