JOURNALOFGUANGDONGUNIVERSITYOFBUSINESSSTUDIES,,,, ࡹഡᇶุۿି֥ҍᆟᆟҦٳ༅康锋莉(广东外语外贸大学国际经贸学院,广东广州510006)ᅋ ေ:通过主体功能区的建设规范政府尤其是地方政府行为,从而为转变经济发展方式提供基本的制度安排b地方政府职能的规范必须满足激励相容约束,而财政政策正是实现地方政府行为激励相容的有效途径之一b在保证地方政府职能符合公共财政的前提下,与主体功能区适应的财政政策主要体现在政府转移支付和税收政策两方面bܱՍ:公共财政;主体功能区;财政政策;激励机制ᇏٳোݼ: ໓ངѓ്:A ໓ᅣщݼ:1008-2506(2008)03-0056-05 5ᇏದ܋ބݓݓࣜ࠶ބഠ߶ؿᅚֻ၂۱୍ܿ߃۔ေ6ᆷԛ,ॉ੮֞ሧჷߌӵᄛି৯aགྷႵषؿૡ؇ބؿᅚమ৯,Ԕॉ੮ໃটݓದ१ٳ҃aࣜ࠶҃अaݓ০ႨބӬᆓ߄۬अ,ࡼݓॢࡗ߃ٳູႪ߄षؿaᇗׄषؿaཋᇅषؿބ࣌ᆸषؿඹোᇶุۿିbᇶุۿି֥ࡹഡႵঠႿࣜ࠶ᆟҦ֥Ⴕིؿߨb๙ݖᇶุۿି֥ࡹഡܿٓᆟکႭః൞ֹٚᆟکྛູ,Ֆطູሇэࣜ࠶ؿᅚٚൔิ܂ࠎЧ֥ᇅ؇νஆbֹٚᆟکᆯି֥ܿٓсྶડቀࠗৣཌྷಸჿඏ,طҍᆟᆟҦᆞ൞ൌགྷֹٚᆟکྛູࠗৣཌྷಸ֥Ⴕིࣥᆭ၂,ൡႋᇶุۿି֥ҍᆟᆟҦсྶᄝҍᆟڿ۪֥ॿࡏᇏࢳބྛbືႵೂՎ,ᇶุۿି֥ࡹഡҌ҂߶ੀႿྙൔb၂aაᇶุۿିཌྷൡႋֹ֥ٚᆟکᆯିٳ༅֒భྛᇶุۿି,҂ି҂නॉ֥၂۱໙ีࣼ൞:ູહᇏݓ֥ሧჷߌӵᄛି৯aགྷႵषؿૡ؇ބؿᅚమ৯֩,֩οᅶၛభ֥ؿᅚଆൔၛູطсྶቓԛڿэ?ᆃ൞ൗࢸࣜ࠶ؿᅚ֥௴ђܿੰߎ൞ऎႵᇏݓห?๙ݖؓః၂ུݓࡅ֥ॢࡗܿ߃ބࣜ࠶ؿᅚࣉྛॉҳ,ૌؿགྷགྷൈ֥ᇶุۿିܿ߃۷؟ֹุགྷਔᇏݓห,طᆃ၂ห۴ჷႿֹٚᆟک֥ྛູbᆟکᆯି֥ൌགྷ൞๙ݖᆜ۱ҍᆟᇅ؇֥ކটປӮ,֥طҍᆟᇅ؇ᇶေႮ/ҍᆟᆯି)))ҍᆟุᇅ)))ҍᆟܵ0໊၂ุ֥ܱ༢ܒӮbೂݔඪሇэᆟکᆯିބࡹ৫Ⴕི֥ᆟکಃ৯ჿඏࠏᇅ,൞ࡨഒമᇀधᆟکದູᄯӮࣜ࠶ѯ֥ԉٳ่ࡱ,ପહܿٓགྷྛҍᆟุᇅᄵ൞֥сေ่ࡱb1994୍֥ٳඥᇅҍᆟุᇅڿ۪ᇏနҍᆟ֥ࠦ౼ି৯Ⴕਔޓնӱ؇ֹิ,ۚႄఏᇏနބֹٚ൬ೆ֥ٳಃӱ؇ཬႿᆦԛ֥ٳಃӱ؇,֝ᇁֹٚᆟکᄝ܄܋ᆦԛሹਈᇏᅝႵਔഒ֥նٺح,ᆞ൞ᆃᇕࢲݔ۳ֹٚᆟکཋ؇ֹ౼֤൬ೆิ܂ਔ๙ྛᆣbڿ۪ष٢ၛট,ֹٚᆟکᄝޓնӱ؇ഈ՜ࣉਔࣜ࠶֥ۚᄹӉ,൞ఃྛູಯಖ๋҂ԛ୶ථᙣ,ંࠧᆟک࠻൞՜ࣉࣜ࠶ᄹӉ֥৯ਈ,ႻႵॖିӮູᄯӮࣜ࠶ದູක֥ჰၹbᇏݓֹٚᆟک֥ྛູᄀটᄀӮູu൬۠ರ௹:2008-03-08uቔᆀࡥࢺ:ूڃঢ়(1978-),୯,༆ӳӬದ,ܼתຓეຓસն࿐ݓ࠽ࣜસ࿐ჽࢃഽ,ࣜ࠶࿐Ѱൖb56
ܼתഅ࿐ჽ࿐Б,,2008୍ֻ3௹(ሹֻ98௹) ቅθࣜ࠶ࣉ၂҄ؿᅚ֥ᢊ,ჰၹࣼ൞ֹٚᆟک୍սၛট,ݓֹٚܲჴശథѓሙႮݖಀၛᆟᇍᆯିა܄܋ҍᆟุᇅ֥ေཌྷᙣbіགྷູᇶሇэູၛࣜ࠶ູིࠛᇶ,طᇏݓ֥ྛᆟᇶุۿି֥ܿ߃҂ࣇ൞ؓݓ০Ⴈބߌದ൙ᇅ؇ᇔࡔӻଁᇅ,ࡎބॉނֹٚܲჴሧჷ֥၂ᇕсေّ֥ႋ,ط൞ࣉྛᆟکุᆟ֥ࠛᇶေѓሙࣼ൞ֹٚᆟکؓഈࠩᆟک༯ղ֥ᇅڿ۪֥၂Ցఔࠏ,ఃࡹഡсྶဟᅭႿა܄܋ҍ۲ཛࣜ࠶ބ٤ࣜ࠶ᆷѓ֥ປӮ౦ঃ,ᆃᄝ۴Чഈᆟุᇅေཌྷ໖ކֹ֥ٚᆟکᆯିbືႵೂՎ,थקਔֹٚᆟکཟഈࠩڵᄳbᇛν[4](2004)๙ܿ߃֥ჿඏ৯Ҍିԛ;๙ݖᇶุۿି֥ܿ߃ݖԩႿᆟᇍࣆѓֹ֥ٚܲჴᆟᇍ࣋ശѰᒮ֥ࡥؓ൧ӆᇶุႭః൞ᆟکྛູࣉྛჿඏބܿ,ٓҌֆଆ,ࢳਔֹٚܲჴ֥࣋ശࠗৣֹؓࡗࣜିх૧ᆷྟ࠹߃֥߭,݂Ֆطղ֞ט॥නਫ਼aט࠶ࣩᆚބކቔ֥႕ཙbࣜ࠶ٳಃބᆟᇍࠢಃֹؓ॥൭؍ഈ֥Էྍbٚᆟکቋᇗေ֥႕ཙ౻֡൞ᆟکᆭࡗ֥ѓԄࣩؽaֹٚᆟکᆯିڿ۪сྶડቀᆚb༆ٚӮඃ֥൧ӆࣜ࠶ᇏ֥ѓԄࣩᆚؓႋႿؓࠗৣཌྷಸࠏᇅ༯ڵᄳ֥ᆟᇍุᇅ,طݓᆟᇍุᇅ֥หׄ൞ֹٚᆟکᇶေؓഈڵᄳbᄝᆟᇍࠢಃ֥ᆟࠛॉނࠏ ᇶุۿି֥ࡹഡ൞ഠ߶ؿᅚุགྷᄝთᅞᇅ༯,ֹٚᆟکૄ୍҂ࣇေЌᆣGDP֥ۚᄹӉ,ߎ֥ሇᅼൈ௹,طඨ০؈ݖᆃ၂ሇᅼൈ௹ቋᇗေ֥۽ऎࣼ൞ҍᆟbᇶุۿି֥ྙӮࣼ൞๙ݖᆟေЌᆣ࣐ॖି؟֥ҍᆟ൬ೆbᄝᆃဢ֥ᆟᇍࠗৣҦႄ֝aᆟҦᆦӪ,ູࣉྙӮᇶุۿିิ܂ຓ༯,ֹٚᆟک֥ྛູ֝ᇁޓ؟႕ཙ:ֻ၂,ڪϧӮູᆃᇕࠗৣᇅ؇֥сಖࢲݔ;ֻؽ,֝ᇁֹٚЌ҆ߌaຓ҆ࠗৣbᇶၬၛࠣყෘຓሧࣁ֥҂؎ளᅮ;ֻ,ႮႿֹٚᇏݓ֥ڿ۪ष٢൞ᇏနᆟکᇶ֥֝ᇅ؇эᆟک֥ሧԊႄఏਔࣜ࠶ѯaࣜ࠶ᄹӉؓᆟథ,ᆃ၂эథၛҍᆟڿູ۪၇ກ,ᄝᆃ၂ݖӱᇏᇏҦ֥၇ঠྟၛࠣҍᆟڄག֥նਈࠒ֩໙ี,طနᆟکֹؓٚᆟکၛൡ֥֒ࠗৣ,іགྷູҍᆟࠗᆃུ໙ี֥ᇗྟສສФޭ,ᇏနᆟکᄝᆃᇕৣაᆟᇍࠗ,ৣభᆀ๙ݖ٢ಃಞ০ࣉ,ྛطުᆀ๙౦ঃ༯ູਔ᧧ࣜ࠶ᇛ௹,ᇗگႨཌྷࠏठᄴݖֹٚᆟکܲჴ֥ശథൌགྷbQianandWeingastҍᆟᆟҦ,ᆃ҂ࣇᇏݓࣜ࠶ໃି๋ԛ୍ࠫট[1](1997)aQ[2]ianandRoland(1998)֥࣮і֥/၂٢ࣼa၂ࣼ൬a၂൬ࣼඵa၂ඵࣼ٢0֥ૼҍᆟٳಃֹູٚᆟکؿᅚֹ֒ࣜ࠶ิ܂ਔൡ֒ܯಁ,۷ູᇗ֥൞,ૄՑᆟҦ߭ቋᇔၛྛᆟ֥ࠗৣ,ၹطֹٚܲჴ֥ࠗৣაྛູӮູٳ༅ֹ൭؍֥گԛطۡᇔbޡܴࣜ࠶ѯֹ֥ٚᆟک॥ࣜ࠶གྷའၛࠣᆜ۱ޡܴࣜ࠶֥၂۱ᇗေ֥൪ᇅᄝؓഈڵᄳ֥ѓԄࣩᆚᇏсಖթᄝ,ေམڿэׄb1994୍ٳඥᇅڿ۪ᆭభ,ྛᆟྟٳಃބҍᆟᆃ၂གྷሑ,сྶڿэֹؓٚܲჴ֥ᆟᇍࠗৣٚൔbЇۄܒӮֹٚᆟکܲჴࠗৣაྛູ֥ૼཁหᆘ,ᆞಒطႵི֥ᆟᇍࠗৣᆟک൬ᆦ൳ഠ߶܄ᇙطѩ൞ֹٚܲჴࠗৣቋᇗေ֥ቆӮ҆ٳᆭ၂bٳ҂൞൳൧ӆބሧЧ֥थקaჿඏaܿٓބࡓ,ߐඥᇅڿ۪ᄝഈൗࡀ80୍սҍᆟЇۄᇅ֥ࠎԤഈᆭ,ᆺႵؓ࿊ڵᄳ,ֹٚᆟکҌॖି၇ौሱҍᆟٳಃཟభࣉਔ၂҄,ಏѩીႵൌགྷᆇჿඏطႵིक़ᇅ఼ਛ֥ঔᅦრຬބሧԊbᆃᆞၩၬഈ֥ҍᆟٳಃ,ఃൌᇉ൞ᆟᇍࠢಃ༯֥ࣜࣼླေಆ૫ڿ۪ၘࣜࡹӮ֥܄܋ҍᆟᇅ؇ॿࡏ,࠶ٳಃ,ֹٚᆟکҍᆟሱᇶಃ֥ಌാ๙ݖყෘຓaႭః൞ླေࡹ৫ఏᆇᆞ֥ᆟکყෘᇅ؇[6]bᇅ؇ຓҍᆟሧࣁࡆၛҀb҂ࣇೂՎ,ֹٚᆟکᇶุۿି֥щᇅᇶေіགྷᄝᇏနބസࠩਆߎ๙ݖֹஅછᆰࢤҕაࣜ࠶ᄎྛb۱Ҫ૫ഈbᇏန၂֥ࠩщᇅ૫ਢ֥ྐ༏҂ປಆ෮ࣜ࠶ٳಃߎ҂ቀၛܒӮֹٚᆟکؿᅚࣜ࠶֥ջট֥ࠗৣ҂ཌྷಸ໙ีॖିཌྷؓࡥֆ၂ུ;ؓႿಆ҆ࠗ,ৣсྶՖᇏݓห൹֥ᆟᇍࠗৣሢ൭bቋസࠩᇶุۿି֥щᇅ,ೂޅ࣐ॖିႵֹི০Ⴈྍ֥໓ང࣮൞Ֆֹٚᆟکܲჴ෮૫ਢ֥ᆟᇍࠗሧჷ,࣐ॖିႵֹི০Ⴈྐ༏,ѩ࣐ॖିಞ۱ದৣᅚष֥[3-5]bᆟᇍࠗৣ֥ਆ۱หᆘࣼ൞ၛGDP֥ሱ০ྛູაᇏန֥ଢѓཌྷ၂ᇁ(ࠗৣཌྷಸ)ᄵླູᇶ֥ᆟࠛॉނࠏᇅၛࠣܲჴ૧ᇅ؇,طᆃေ۳Ⴭ۷؟ܱᇿbбೂ,๙ݖസ၂֥ࠩᇶุۿିॖၛ๙ݖֹٚᆟکܲჴ֥ശథটཁൕbഈൗࡀ80֥щᇅ,ଖ۱ཅФקູ໊࣌ᆸषؿ,ପહೂޅ57
JOURNALOFGUANGDONGUNIVERSITYOFBUSINESSSTUDIES,,,, Ќᆣཅࠩҍᆟ҂ᄀಃྛ?ቋᇗေ֥֒ಖ൞ཅࠩ܋ڛༀbطଢభᇏݓุགྷन֩߄܄܋Ӂބ܄܋ҍᆟሧࣁсྶડቀ܄܋ڛༀ֥ሧࣁླေbೂݔᄝڛༀ֥ሇ၍ᆦڱӫູҍ৯ྟሇ၍ᆦڱ,ऎุЇওщᇅᇶุۿିᆭభ,ཅཔҍᆟمࢳथ,၂Ϯྟሇ၍ᆦڱaቂֹሇ၍ᆦڱaטᆜ۽ሧሇପહؓႿ࣌ᆸषؿটඪ,ေહ൞ཅࠩҍᆟ֥ྛ၍ᆦڱa୪ըඥٮڿ۪ሇ၍ᆦڱބཅཔҍᆟࢂҀູ҂эሧࣁa۶ߎਟߎҤሇ၍ᆦڱa฿ಖਟЌ۽ӱሇ,๙ݖᄀಃྛ൙ট౼֤ҍᆟሧࣁ;ေહࣼ൞܄܋Ӂิ܂֥҂ቀ,طᆃਆᆀ҂ડቀࠏᇅഡ၍ᆦڱaܥקሧӁሧٚཟטࢫඥᄠ๔ᆘ൬ҍᆟ࠹֥ࠗৣཌྷಸჿඏbೂݔေܺӞᇶุۿି֥ൌࡨ൬Ҁᇹ֩bՎຓ,ඥ൬ْߎ္൞ሇ၍ᆦڱ֥ᇗᇉေଽಸbႋھु,֞֒ൈҐ౼ඥ൬ْߎྙൔ,ົ,ପહཅ෮ླေ֥ሧࣁՖଧট?ೂݔ๙ݖസࠩҍᆟሇ၍ᆦڱ,ପહസࠩᆟک֒ಖ҂߶Ⴕࠗৣֹٚ࠻֤০ၭ,൞ູਔٳඥᇅҍᆟุᇅڿ۪ٚσࠏ۷؟֥ཅӮູᇗׄषؿ;ೂݔ൞๙ݖᇏ֥ඨ০,ྛ൞сေ,֥ႮႿඥ൬ْߎ֥ඔਈနҍᆟሇ၍ᆦڱ,౦ঃड़ק҂b෮Ⴕᆃུॖն,ႻඋႿ٤न֩߄ሇ၍ྙൔ,ၹՎൌགྷ܄܋ၛ๙ݖඥ൬ބሇ၍ᆦڱᆟҦ֤֞ઋൌ,҂ࣇೂՎڛༀन֩߄ଢѓ൞ཌྷᙣ֥bཌྷؓఃݓࡅ,ᇏݓ,ߎсྶ၇ঠყෘᇅ؇֥Ⴕིᆳྛbᄝყෘᇅ؇ၘࡼ۷նбᇗ֥൙ಃሇ၍ᇀࠎҪᆟک,ಏࡼ۷༯؟֥ҍ৯ሇ၍֞۷ۚ၂ࠩമᇀ൞ᇏနᆟک,ᆃ൞,ᇶุۿି၂ࣜಒק,۲ࠩҍᆟ෮ླ֥܄܋ڛༀ֥ሧࣁ߶ᄝყෘᇏุ۬གྷbޓ؟ࠎҪᆟکҍᆟ֥сಖࢲݔbູՎ,сྶᇗྍࢸקֹٚᆟکᆯ,ିᆺႵᄝཌྷؓކֹ֥ٚaܒࡹᇶุۿି֥ҍᆟᆟҦٳ༅ᆟکᆯି༯ࣉྛ֥ሇ၍ᆦڱᇅ؇Ҍ൞ॖӻ࿃֥bᇶุۿି๙ݖყෘᇅ؇ؓᆟکބ൧ӆྙӮૼಒਔֹٚᆟک֥ᆯᄳ,ުᇏနᆟکсྶӵքሇࠗ၍ᆦڱ֥ᇶေᄳ,ྍ֥ሇ၍ᆦڱᆟҦсྶຂ,ৣطყෘᇅ؇ࣼ൞ေಒЌֹٚᆟک֥൬ೆၛࠣᆦԛ֥ܿٓ߄bପહ,ᄝЌᆣֹٚᆟکᆯିژᇗ၇ঠඥ൬ْߎ֥གྷሑ,෮Ⴕ֥ሇ၍ᆦڱඔحކ܄܋ҍᆟ֥భิ༯сྶᇗྍ๙ݖ܄ൔট࠹ෘ,࠹ෘᇏ߶ടࠣ֞ᆟ,აᇶุۿିൡႋ֥ҍᆟᆟҦᇶေุགྷᄝᆟکሇ၍ᆦڱބඥ൬ᆟҦٚ૫bک֥ѓሙ൬ೆაѓሙᆦԛ,طѓሙ൬ೆaѓሙᆦԛႋ۴ऌ҆ყෘটಒק,ᆃ္აݓགྷྛ֥ყෘ(၂)ܒࡹᇶุۿି֥ሇ၍ᆦڱᆟҦݓགྷྛ֥ሇ၍ᆦڱᇅ؇ಯಖ൞ҕᅶᇅ؇ཌྷژކb2000୍ၛট,҆ყෘ֥ൌീᄝิ1999୍ݖ؈௹ҍᆟሇ၍ᆦڱϷمࣉྛ֥,࣐ܵՖۚሧࣁ֥Ⴈིੱaࡨഒڪϧ֩ٚ૫౼֤ਔޓն2002୍ఏ,ჰট֥ݖ؈௹ሇ၍ᆦڱۀ҂ᄜႨ,ሇӮི,ط๙ݖ҆ყෘ֥щᇅ,ߎॖၛࢳथࠫো၍ᆦڱ֥ࠎЧ۬अѩીႵؿളᇗնڿэbགྷྛሇषؿ֥߃ٳა֒భᇏݓྛᆟ߃ٳ֥ᇗן෮ջ၍ᆦڱᇅ؇ቋն֥ಌཊ൞ິМਔሇ၍ᆦڱᇅ؇֥ট֥؟ᇗѓሙ໙ีbႮႿᇏနᆺщᇅസ֥ࠩषؿࠎЧଢѓေ)))ࠧၛൌགྷࠎЧ܄܋ڛༀन֩߄,طസࠩᄵၛཅູֆ໊щᇅЧസ֥षؿ,ཅູࠣଢѓཅࠩၛ༯ྛᆟֆ໊҂щᇅᇶุۿି,ᆃဢ,۴ऌ,ᆃᄝޓնӱ؇ഈ఼߄ਔֹ֥ٚ࠻֤০ၭbᇶุۿି֥ླေ,Ֆ༯֞ഈ,ՖࠎҪֆ໊षοᄝҍᆟ৳Ϲุᇅ༯,ഈࠩᆟکႵၬༀ֤༯ࠩᆟ॓ଢaٳཛଢࣉྛщᇅ,ಖު,ᇯࠩഈБ,ҪҪ߸کิ܂֥܄܋Ӂन֩߄b֒భ,ᇏݓࡼ෮Ⴕݓሹ,ࣉྛ҆ყෘ֥щᇅ,Ֆط֤ᇶุۿିಒॢࡗࣉྛᇶุۿି֥ܿ߃,Ⴍఃླေሇ၍ᆦק֥ॢࡗֆჭაοྛᆟҪՑࣉྛ֥ሧࣁѭڱႵིڱᇅ؇টડቀ܄܋ڛༀ֥न֩߄bᄝݖ؈ྟҍᆟ༻ࢤބఔކbሇ၍ᆦڱሧࣁॖၛᆰࢤѭڱ֞ཅ,ሇ၍ᆦڱϷم֥ࠎԤഈ,ԉٳॉ੮ᇶุۿିࡹՖطࡨഒࢌၞӮЧbഡ֥Мࣟ,Ч໓ิԛྍ֥ҍᆟሇ၍ᆦڱऎุනਫ਼b၂Ϯྟሇ၍ᆦڱᆺ൞ֹؓٚᆟکิ܂ਔൡ֒၂Ϯটඪ,ҍᆟሇ၍ᆦڱЇওඹ۱ေ:(1)֥ࣜ࠶ࠗ,ৣఃᆳྛི֥ੱ౼थႿֹٚᆟک૫ਢᆦڱ֥Ⴈࢸק;(2)ᆦڱ֥ٳٚൔ;(3)ᆦڱ֥ᆟᇍࠗৣbҍᆟᆟҦ֥,ྛླေֹؓٚᆟکაࢤ൳ᆦڱ֥ᆟک୭৯ӱ؇;(4)ᆦڱ֥ܿଆbุ֥ॉނࠏᇅ(ᆟᇍࠗৣ)ٚཟቓᇗնטᆜb֒భ,གྷᇶุۿିหᆘ֥ሇ၍ᆦڱᇅ؇္сྶ๙ݖ၂ᆞಒބႵི֥ࠏᇅႋھ൞ົӻགྷྛֹ֥ٚᆟکܲϮྟሇ၍ᆦڱބህཛሇ၍ᆦڱটൌീ,ఃᇏ,၂Ϯჴଁᇅ,ॉނᆷѓ҂ିაGDPܫ܌,ၹູ҆ٳྟሇ၍ᆦڱ֥ଢѓ൞ิ܂न֩߄֥܄܋Ӂބ܄ֹٚܲჴՖሱദॉ੮,၂ק߶ቋնཋ؇ֹۄყࣜ58
ܼתഅ࿐ჽ࿐Б,,2008୍ֻ3௹(ሹֻ98௹) ࠶,Ֆطղ֞ሱ֥࠭ࣜ࠶ބᆟᇍ০ၭ֥ቋն߄,ᄝת϶֛aૻתଲֹaᇏჰֹaࡾݱჰaܱᇏֹᆃဢ֥ࠗৣࠏᇅ༯,ሇ၍ᆦڱᇅ؇ི֥ݔ߶նյaӮֹaК҆ຖခρֹ֩bᆃུთؓᅼ२bၹՎгᆀࡹၰॉނֹٚܲჴ֥ᆷѓႋၛֹݓࣜ࠶aದ१֥ॢࡗ҃अ֥ކטᆜऎႵᇗေၩٚิ܂܄܋Ӂ֥ඔਈބᇉਈটಒק,бೂ๙ݖၬ,ఃᇶุۿିק໊ႋ൞:ӵࢤႪ߄षؿ֥Ӂြസࠩᆟکᄝၬༀ࢝ტaࠎЧ၄ਏളڛༀ֩ٚ૫ሇ၍ބཋᇅषؿa࣌ᆸषؿ֥ದ१ሇ၍,ᇯི֥҄ႋটࡎbӮູᆦӪಆݓࣜ࠶ؿᅚބದ१ࠢऊ֥ᇗေॢࡗᄛ၂Ϯྟሇ၍ᆦڱၛൌགྷࠎЧ܄܋ڛༀन֩߄ุbದ१ሇ၍۳ᇗׄषؿջট۷؟֥܄܋Ӂູଢѓ,๙ݖ၂Ϯྟሇ၍ᆦڱ,ඹোषؿთࠎЧႭః൞ࠎԤഡീ֥ླ,ᄝิ܂ᆃো϶܄܋ӁഈିܔൌགྷЧֹ෮ླေ֥܄܋Ӂބ܄܋ڛൈ,ॖၛ๙ݖิ܂აളӁٳ֥ٚمটࣉྛbༀbಖط,ࣇൌགྷࠎЧ܄܋ڛༀन֩߄ߎ҂ିؓඹaࢲંཋᇅषؿބ࣌ᆸषؿࣉྛളߌ֥Ҁӊ,္҂ିؓᆃਆোषؿӁളࠗৣbطႋҕᅶགྷྛЧ໓෮ษં֥ܒࡹᇶุۿି֥ҍᆟᆟҦᇶҍ৯ྟሇ၍ᆦڱᇏ۶ߎਟߎҤa฿ಖਟЌ۽ေ൞ޡܴҪՑ֥,бೂሇ၍ᆦڱᆟҦᇶေടࠣᇏӱနؓസ֥ࠩҍᆟܱ༢,൙ൌഈ,സࠩၛ༯֥ҍᆟܱ,֩ഡᇂ۷ູሸކ֥ളྩگሇ၍ᆦڱ,ѩࡼఃᇅ؇߄,ᇶေႨႿཋᇅषؿބ࣌ᆸषؿთ֥ള༢္ൈླေປbႮႿസࠩၛ༯֥ᆟکࡗҍᆟߌЌbՎຓ,ູਔದ१ᄝ۲োषؿთܱ༢Ⴎ۲۱സሱྛथק,സࠩᆟکथק൞ڎၛࠣղ֞नޙඣ,ߎေႄ֝ӑᄛದ१ཟႪ߄षؿᄸဢა༯ࠩᆟکٳཚඥ൬;ֹ(൧)ࠩᆟکaཅࠩᆟکؓ༯၂္ࠩ൞ೂՎ[7]თaᇗׄषؿთႵሇ၍,ࡨದ१ؓളߌbၹՎ,ᇏݓֹᆭࡗ۲സބҍᆟᆦԛ֥֩֩৯,طᆃࣼླေ๙ݖᄹഡളଽ҆ҍᆟ൬ᆦνஆ֥ಃ৯༯٢ӱ؇Ⴕޓնҵљ,സࠩၛ༯֥ҍᆟሇ၍ᆦڱᇅ؇္ࣼ۷ູگᄖbඥ൬၍ህཛሇ၍ᆦڱ,ؓཋᇅषؿބ࣌ᆸषؿᆟҦ֥ᇅקᄵླေᄝᆜ۱ඥᇅڿ۪ॿࡏᇏࢳބთ֥၍ࡅ๖ބࢤ൳၍ֹ֥۳ჍсေҀᇹbࣉ,ྛਬీෞյ֥ᆟҦ߶ջট۷֥ۚᇅקӮЧބൌ(ؽ)ܒࡹᇶุۿି֥ඥ൬ᆟҦٳ༅ീӮЧb҂ॖڎಪ֥൞,ྍ֥ٚσؓႿჰႵ֥࠻֤ೂݔඪሇ၍ᆦڱᆟҦ֥ࠗৣؓའ൞ཋᇅषؿ০ၭᆀ߶Ⴕཌྷ֒ӱ؇֥Ԩ,ືႵೂՎ,ҍᆟڿა࣌ᆸषؿ,ପહඥ൬ᆟҦ֥ࠗৣؓའᄵ൞۪Ҍିሼᄝ൧ӆڿ۪֥భ૫,൧ӆ߄֥ڿ۪ҌିႵႪ߄षؿაᇗׄषؿbඥ൬ᆟҦѩ҂൞ູਔྟ֥ࣉᅚb႞ᇂၐ,ࡶࣉൔڿ۪҂ିႥჹൌགྷ܄܋ڛༀन֩߄,ط൞ູਔ఼߄ᇶุۿି/ࡶࣉ0༯ಀ,ླေࠣൈࣉྛ၂ུ۴Чྟ֥э۪b֥ҵљ߄หᆘ,๙ݖඥ൬ࠗৣॖุགྷૄ۱षؿᆭࡗ֥ҵљ߄หᆘbؓݓषؿૡ؇ၘࢠۚaሧჷߌӵᄛି৯षࡨ֥Ⴊ߄षؿ,ೂࣘࣃ[1]QianYingy,[J].JournalofEconomicPerspec-࠰(К)aӉ࢘aᇨֹ࢘,ႮႿᆃུთ൞ᆦtives,1997,11(4):83-92.Ӫಆݓࣜ࠶ᄹӉ֥ࣜ࠶ૡࠢ,ఃᇶุۿିק໊[2]QianYingy,-ႋ൞straint[J].AmericanEconomicReview,1998,88(5):1143-1162.:ڿэ၇ौնਈᅝႨֹaնਈཨݻሧჷބնਈஆ٢ಙൌགྷࣜ࠶ࢠॹᄹӉ֥ଆൔ,Ϝิۚᄹ[3]BlanchardOliver,-liticalCentralization:ChinaversusRussia[R].IMFStaffPapers,Ӊᇉਈބིၭ٢ᄝ൮,໊ࡆॹӁြࢲܒശࠩ,ิശ2001(48):171-179.ҕაಆ౯ٳ۽აࣩᆚ֥ҪՑ,࿃Ӯູջಆݓ[4]ᇛν.࣋ശѰᒮᇏᆟکܲჴ֥ࠗৣაކቔ)))࡙ંݓֹࣜ࠶ഠ߶ؿᅚ֥ބݓҕაࣜ࠶ಆ౯߄֥ᇶٚЌᇶၬބᇗگࡹഡ໙ีӉ௹թᄝ֥ჰၹ[J].ࣜ࠶࣮,ุთbᄝᆃဢ֥ק໊༯,ླေ๙ݖඥ൬Ⴊ߲ᆟ2004(6):33-40.[5]LiHongbin,-ҦᆦӻӁြࢲܒശࠩ,ܝৣఒြ๙ݖሱᇶԷྍބformance:theIncentiveRoleofPersonnelControlinChina[J].ࡆնሱᇶ॓৯؇টࢆ֮ಙ֥ஆ٢ၛࠣԩJournalofPublicEconomics,2005,89:1743-1762.[6]ᅦᏞ,ूڃঢ়.ᇏݓཌྷࠏठᄴҍᆟᆟҦ:ൈࡗ၂ᇁྟٳ༅,ѩ๙ݖᆘ൬ಙඥটࡆఒြࣉྛඌڿࣉ֥৯؇,Ֆطࢆ֮ᆜุಙਈb[J].ܵൗࢸ,2007(9):14-21.[7]ိڌ.ҍᆟᆦԛࣩᆚؓთࣜ࠶ླྀטؿᅚ֥႕ཙིႋࠣჿᇗׄषؿთ൞ᆷሧჷߌӵᄛି৯ࢠ఼aඏؓҦ[J].ܼתഅ࿐ჽ࿐Б,2008(27):29.ࣜ࠶ބದ१ࠢऊ่ࡱࢠݺ֥თ,ೂת϶֛a(ᄳщࠠ ณ٣)59
JOURNALOFGUANGDONGUNIVERSITYOFBUSINESSSTUDIES,,,, AnAnalysisoftheFiscalPolicyforBuildingMajorFunctionalAreasKANGFeng-li(SchoolofInternationalTradeandEconomy,GuangdongUniversityofForeignStudies,Guangzhou510660,China)Abstract:,thesepoliciesmustbeunder-stoodintheframeoffiscalreform,:PublicFinance;themajorfunctionalareas;transferpaymen;tincentive(上接第16页)AReviewoftheDevelopmentofWesternTheoryofProductivityFactors)))AlsotheRiseoftheTheoryofGreenProductivityLINZheng(SchoolofHumanitiesandSocialSciences,SouthernMedicalUniversity,Guangzhou510515,China)Abstract:Westerntheoryofproductivityfactorsbeganwiththeanalysisofsimpledivisionoflabor,landandla-bor,butthistheoryhasbeendevelopinggreatlyasthosefactors,suchascapita,ltechnology,managementandculture,wereinvolvedin,,Westerntheoryofproductivityfactorsisfacinganimportantopportunityontheinnovationofthinkingmodes,valuationmethods,choiceoffactors,institutionalsupplyandefficientindications,:WesternTheoryofProductivityFactors;simpleproductivityfactors;intellectualproductivityfactors;greenproductivityfactors(上接第25页)Interpretingof/ConsumptionCapitalization0OUCu-izhen(,Guangzhou510320,China)Abstract:Thetheoryof/consumptioncapitalization0,proposedin2005,,,,:consumptioncapitalization;consumerbehavior;investmentbehavior(上接第36页)GameComparisonbetweenManufacturerLeaderandMiddleManLeaderTANGHong-tao(BusinessSchoo,lCentralSouthUniversity,Changsha410205,China)Abstract::marketingchanne;lmanufacturerleader;middlemanleader;game60
