财政约束机制
财政约束机制
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《稳定与增长公约》下财政政策约束机制改革研究
On the Reform of Fiscal Discipline Mechanism under the Framework of the Stability and Growth Pact
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造成县乡财政困难的直接原因是上级政府下压事权而上收财权,上级政府下压事权、上收财权源于财政机会主义;激励约束机制不健全进一步加大了县乡财政的困难程度。
Instead , governments of higher levels conduct the Financial Opportunism to push authority but draw property ownership , which is the immediate cause of financial difficulties in county and rural town . Additional , the imperfect incentive and restraint mechanism worsens the existed difficulties .