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依据实际发生的公共支出数据计算得出的地方公共财政能力差异的三种类型,未必能够真实反映相应区域经济社会发展的现实,这样计算出的地方公共财政能力与地区经济社会发展程度可能是适合的,也可能是超前或滞后的。地方公共财政能力差异及其分类的真伪,取决于是否存在能够在自身财力以外为公共支出融资这个条件。只有当经济发展达到能够提供比较充足的地方财政收入而不需要在自身财力以外为公共支出融资时,地方公共财政能力与地区经济社会发展程度相一致因而是真实的。
The three types of local public financial capacity differences calculated from actual public expenditure data may not necessarily reflect the realities of economic and social development in the corresponding regions. Thus, the calculated local public financial capacity and the degree of regional economic and social development may be suitable It may also be ahead or behind. The differences in local public finance capabilities and the authenticity of their classification depend on whether there is a condition for financing public expenditures beyond their own financial means. It is therefore true that local public financial capacity is consistent with the degree of economic and social development in the region only when economic development reaches the level of local fiscal revenue that can provide sufficient revenues without the need to finance public expenditures beyond its own financial means.