中国的财政分权
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Note: In this publication, "$" refers to US dollars. 注：在本出版物中，“$”表示美元。
3
Observations and Suggestions 观察与建议
I. INTRODUCTION
1. Improved efficiency and effectiveness in the delivery of public services are among the major advantages of fiscal decentralization. Gains stem from subnational governments’ better knowledge of local preferences. This results in expenditure decisions being driven by the actual demand for local services (allocative efficiency), and from better capacity to respond to variations in local conditions (better targeting). Fiscal decentralization also strengthens the accountability of local government officials, thus leading to improved efficiency in services delivery.
2. The past two decades have seen increased fiscal decentralization in over 100 economies in the world. In general, developed economies tend to be more fiscally decentralized. As one of the most fiscally decentralized countries in the world, the People’s Republic of China (PRC) is an exception. The PRC undertook two major decentralization reforms, in 1979 and 1994. However, they focused on the revenue side rather than on expenditureБайду номын сангаасassignments. The incomplete reform has led to a mismatch between fiscal revenue and expenditure obligations at the subnational government level. Today, subnational governments in the PRC are responsible for 85% of total expenditures, with less than 54% of the country’s total revenue1. Unable to borrow to close the gap, and under pressure to meet the increasing demand for public services, subnational governments have turned to off-budget financing sources, accumulating debt.
• International experience shows that fiscal decentralization leads to improved efficiency and effectiveness in the delivery of public services. Subnational governments’ better knowledge of local preferences results in improved allocative efficiency and better targeting. 国际经验表明，财政分权有助于提高公共服务的效率和效果。地方政府更了解当地优势，这有利于提 高资源配置效率以及更好地确定目标。
• As one of the most fiscally decentralized countries in the world, the People’s Republic of China (PRC) undertook two major decentralization reforms, in 1979 and 1994. However, the focus on the revenue side rather than expenditure assignments has generated large fiscal imbalances at the subnational government level, threatening fiscal stability. Other challenges include administrative discretion and overlap of responsibilities in the delivery of public services, limited taxation autonomy, and underprovision of public services due to disparities in revenue per capita across provinces. 作为世界上财政分权最彻底的国家之一，中华人民共和国（中国）分别在1979年和1994年进行了两次 重大财政分权改革。然而，改革更多关注的是财政收入，而非分配支出，因此造成地方政府出现大规 模财政失衡，威胁财政稳定。其他问题还包括：公共服务中的行政裁量权和职能重复交叉，税收自主 权有限，以及由各省间人均收入差距导致的公共服务供给不足等。
本出版物中所述为作者的观点，不一定代表亚洲开发银行（亚行）、亚行理事会或其代表的政府的观点和 政策。在这里所阐述的事件是实际案例，不代表项目或规划的全面影响。
亚行不担保本出版物中所含数据的准确性，而且对使用这些数据所产生的后果不承担责任。
在此出版物中标明、参照某个版图或地理区域，或使用术语“国家”不代表亚行对任何地域实体的合法性或 其它法律地位的任何判断。
• Based on a review of international experiences and the main challenges in intergovernmental fiscal relations in the PRC, this policy note provides policy recommendations on reforming expenditure assignments and fiscal transfers, strengthening revenue autonomy, and developing subnational borrowing. 本政策建议回顾了国际经验和中国政府间财政关系的主要问题，就支出分配和财政转移支付改革、加 强地方政府的税收自主权、发展地方性借贷等问题提供了政策建议。
Observations and Suggestions
观
察
与
Fiscal Decentralization in the PRC
建
中国的财政分权
议
NO. 2015-1
© 2015 Asian Development Bank © 亚洲开发银行 2015
All rights reserved. Published in 2015. Printed in the People's Republic of China 版权所有。2015 年出版。 在中华人民共和国印刷。
• The Government of the PRC is committed to implement reforms to build a modern fiscal system that will optimize resource allocation and promote a fair distribution of income. One critical target of the action plan is to provide subnational governments with resources to meet increasing demands for infrastructure and social services as the country moves toward higher income status. 中国政府正在实施构建现代化财政体系的改革，以优化资源配置并促进收入分配的公平性。行动计划 的主要目标之一是为地方政府提供相关资源，从而在中国迈向更高收入水平的过程中，满足对基础设 施和社会服务日益增加的需求。
ADB does not guarantee the accuracy of the data included in this publication and accepts no responsibility for any consequence of their use.
By making any designation of or reference to a particular territory or geographic area, or by using the term "country" in this publication, ADB does not intend to make any judgments as to the legal or other status of any territory or area.
ADB encourages printing or copying information exclusively for personal and noncommercial use with proper acknowledgment of ADB. Users are restricted from reselling, redistributing, or creating derivative works for commercial purposes without the express, written consent of ADB.
为扩大读者范围，特将本报告由英文翻译为中文。亚行尽力确保翻译的准确性。但英语是亚行的官方语言，因此，本报告的英文 原版为唯一具有权威性的（即正式的和经授权的）文本。任何对本报告内容的引用，必须以其英文原版内容为准。
Fiscal Decentralization in the PRC
中国的财政分权
Abstract 摘要
Disclaimer for Translated Documents 译文声明 This document has been translated from English in order to reach a wider audience. While the Asian Development Bank (ADB) has made efforts to verify the accuracy of the translation, English is the working language of ADB and the English original of this document is the only authentic (that is, official and authoritative) text. Any citations must refer to the English original of this document.
The views expressed in this publication are those of the authors and do not necessarily reflect the views and policies of the Asian Development Bank (ADB) or its Board of Governors or the governments they represent. Accounts presented here are anecdotal and do not represent comprehensive impacts of projects or programs.
Note: In this publication, "$" refers to US dollars. 注：在本出版物中，“$”表示美元。
3
Observations and Suggestions 观察与建议
I. INTRODUCTION
1. Improved efficiency and effectiveness in the delivery of public services are among the major advantages of fiscal decentralization. Gains stem from subnational governments’ better knowledge of local preferences. This results in expenditure decisions being driven by the actual demand for local services (allocative efficiency), and from better capacity to respond to variations in local conditions (better targeting). Fiscal decentralization also strengthens the accountability of local government officials, thus leading to improved efficiency in services delivery.
2. The past two decades have seen increased fiscal decentralization in over 100 economies in the world. In general, developed economies tend to be more fiscally decentralized. As one of the most fiscally decentralized countries in the world, the People’s Republic of China (PRC) is an exception. The PRC undertook two major decentralization reforms, in 1979 and 1994. However, they focused on the revenue side rather than on expenditureБайду номын сангаасassignments. The incomplete reform has led to a mismatch between fiscal revenue and expenditure obligations at the subnational government level. Today, subnational governments in the PRC are responsible for 85% of total expenditures, with less than 54% of the country’s total revenue1. Unable to borrow to close the gap, and under pressure to meet the increasing demand for public services, subnational governments have turned to off-budget financing sources, accumulating debt.
• International experience shows that fiscal decentralization leads to improved efficiency and effectiveness in the delivery of public services. Subnational governments’ better knowledge of local preferences results in improved allocative efficiency and better targeting. 国际经验表明，财政分权有助于提高公共服务的效率和效果。地方政府更了解当地优势，这有利于提 高资源配置效率以及更好地确定目标。
• As one of the most fiscally decentralized countries in the world, the People’s Republic of China (PRC) undertook two major decentralization reforms, in 1979 and 1994. However, the focus on the revenue side rather than expenditure assignments has generated large fiscal imbalances at the subnational government level, threatening fiscal stability. Other challenges include administrative discretion and overlap of responsibilities in the delivery of public services, limited taxation autonomy, and underprovision of public services due to disparities in revenue per capita across provinces. 作为世界上财政分权最彻底的国家之一，中华人民共和国（中国）分别在1979年和1994年进行了两次 重大财政分权改革。然而，改革更多关注的是财政收入，而非分配支出，因此造成地方政府出现大规 模财政失衡，威胁财政稳定。其他问题还包括：公共服务中的行政裁量权和职能重复交叉，税收自主 权有限，以及由各省间人均收入差距导致的公共服务供给不足等。
本出版物中所述为作者的观点，不一定代表亚洲开发银行（亚行）、亚行理事会或其代表的政府的观点和 政策。在这里所阐述的事件是实际案例，不代表项目或规划的全面影响。
亚行不担保本出版物中所含数据的准确性，而且对使用这些数据所产生的后果不承担责任。
在此出版物中标明、参照某个版图或地理区域，或使用术语“国家”不代表亚行对任何地域实体的合法性或 其它法律地位的任何判断。
• Based on a review of international experiences and the main challenges in intergovernmental fiscal relations in the PRC, this policy note provides policy recommendations on reforming expenditure assignments and fiscal transfers, strengthening revenue autonomy, and developing subnational borrowing. 本政策建议回顾了国际经验和中国政府间财政关系的主要问题，就支出分配和财政转移支付改革、加 强地方政府的税收自主权、发展地方性借贷等问题提供了政策建议。
Observations and Suggestions
观
察
与
Fiscal Decentralization in the PRC
建
中国的财政分权
议
NO. 2015-1
© 2015 Asian Development Bank © 亚洲开发银行 2015
All rights reserved. Published in 2015. Printed in the People's Republic of China 版权所有。2015 年出版。 在中华人民共和国印刷。
• The Government of the PRC is committed to implement reforms to build a modern fiscal system that will optimize resource allocation and promote a fair distribution of income. One critical target of the action plan is to provide subnational governments with resources to meet increasing demands for infrastructure and social services as the country moves toward higher income status. 中国政府正在实施构建现代化财政体系的改革，以优化资源配置并促进收入分配的公平性。行动计划 的主要目标之一是为地方政府提供相关资源，从而在中国迈向更高收入水平的过程中，满足对基础设 施和社会服务日益增加的需求。
ADB does not guarantee the accuracy of the data included in this publication and accepts no responsibility for any consequence of their use.
By making any designation of or reference to a particular territory or geographic area, or by using the term "country" in this publication, ADB does not intend to make any judgments as to the legal or other status of any territory or area.
ADB encourages printing or copying information exclusively for personal and noncommercial use with proper acknowledgment of ADB. Users are restricted from reselling, redistributing, or creating derivative works for commercial purposes without the express, written consent of ADB.
为扩大读者范围，特将本报告由英文翻译为中文。亚行尽力确保翻译的准确性。但英语是亚行的官方语言，因此，本报告的英文 原版为唯一具有权威性的（即正式的和经授权的）文本。任何对本报告内容的引用，必须以其英文原版内容为准。
Fiscal Decentralization in the PRC
中国的财政分权
Abstract 摘要
Disclaimer for Translated Documents 译文声明 This document has been translated from English in order to reach a wider audience. While the Asian Development Bank (ADB) has made efforts to verify the accuracy of the translation, English is the working language of ADB and the English original of this document is the only authentic (that is, official and authoritative) text. Any citations must refer to the English original of this document.
The views expressed in this publication are those of the authors and do not necessarily reflect the views and policies of the Asian Development Bank (ADB) or its Board of Governors or the governments they represent. Accounts presented here are anecdotal and do not represent comprehensive impacts of projects or programs.