作 者: ;
机构地区: 广东外语外贸大学国际经济贸易学院
出 处: 《广东商学院学报》 2008年第3期56-60,共5页
摘 要: 通过主体功能区的建设规范政府尤其是地方政府行为,从而为转变经济发展方式提供基本的制度安排。地方政府职能的规范必须满足激励相容约束,而财政政策正是实现地方政府行为激励相容的有效途径之一。在保证地方政府职能符合公共财政的前提下,与主体功能区适应的财政政策主要体现在政府转移支付和税收政策两方面。 Strategic idea of major functional areas was proposed in the Eleventh Five-Year Plan. Building major functional areas depends on perfect policies of fiscal transfer payment. Currently, these policies must be understood in the frame of fiscal reform, and it is an effective way to realize incentive compatibility about local government action. This paper takes what system for major functional areas into consideration from the perspective of the function of local government and explains fiscal policy concretely.
领 域: [经济管理]