超越经济学：财政分权研究的近期动向及公共管理意蕴

摘要

Along with the emphasis on a balanced development between economy and society in China,and also with the deepening practice of fiscal decentralization.The research of fiscal decentralization should pay more attention to livelihood and social development rather than just economic growth.Therefore,outlining the international research trends provide a guideline for further research and reform of fiscal decentralization in China.The tool value as public administration is a prominent phenomenon in recent literature,it is embodied in the research topics such as public participation,government accountability and governance.At the same time,a common consensus is a functional fiscal decentralization system need good governance framework and institutional environment.%随着中国逐渐强调经济与社会的平衡发展以及财政分权实践的不断深化,财政分权领域的研究格局应由以往过多地注重于经济增长转到民生、社会发展方面,总结国际学术界的研究动向无疑对中国分权体制的研究与进一步改革具有重要的启示与借鉴意义。分权作为公共管理工具的价值意蕴是新近文献的特点,这在公共参与、政府责任与政府治理等议题中得到了充分体现,同时取得的另一个共识是,实现分权管理体制的多重价值需要良好的治理框架与制度环境。