China - National Development and Sub-National Finance : A Review of Provincial Expenditures

World Bank

Washington, DC

关键词: ACCOUNTABILITY;    ACCOUNTING;    ADMINISTRATION REFORM;    ADMINISTRATIVE CAPACITIES;    ADMINISTRATIVE CAPACITY;   

RP-ID  :  22951

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

In China, the highly decentralizedfiscal system undermines improvements in policy outcomes andcontributes to increasing disparities among its regions.However, rather than re-centralizing, China would benefitfrom pursuing reforms to: improve expenditure and revenueassignments for the various levels of government; distributefiscal resources more equally; and improve the use of theseresources through better budget management at all levels ofgovernment. This report recommends a comprehensive reformeffort that covers all the components of theinter-governmental fiscal system, arguing that selectiveinterventions to address specific local financial problemssuch as defaults on pension and unemployment stipends, andpayment arrears on teachers' salaries, have createdsome pervasive incentives. A piecemeal approach tointer-governmental fiscal reform is unlikely to succeedbecause it will not take into account the interdependence oftransfers on revenue assignments or the role played byexpenditure assignments on the adequacy of revenueassignments and transfers.