作　　者： ;

机构地区： 暨南大学经济学院

出　　处： 《改革》 2005年第10期34-39,共6页

摘　　要： 地方预算决策是对地方政府提供公共产品的经济活动进行决策的制度安排,地方预算决策制度安排的基本要求包括两大方面:地方辖区居民自主选择地方预算决策主体;基于地方辖区居民的受托责任,地方预算决策主体自主作出地方预算决策。我国现行的地方预算决策制度安排的内在缺陷在于地方预算决策自主权缺失,优化我国地方预算决策制度安排的根本出路在于重塑地方预算决策自主权。 Local government budget decision is a system arrangement on the economic action of local government offering local public goods. Local government budget decision system includes two basic demands： The residents under local government＇s jurisdiction independently choose the decision subjects of local government budget; On commissioned responsibility of the residents under local government＇s jurisdiction, the decision subjects of local government budget independently make the local government budget decision. The inherent basic defect of system arrangement of current China local government budget decision lies in lacking local government budget decision-making power. The basic outlet that optimizes local government budget decision system lies in reinvent local government budget decision-making power.

关 键 词： 地方预算决策 决策自主权 受托责任 预算决策 优化 地方预算 路径 决策制度 决策主体 自主选择

领　　域： [经济管理—财政学]