俄罗斯财政分权化管理

效率、分配和稳定是财政分权的永恒目标，而基于稳定的制度安排将有利于为公共服务的供给提供稳定的体制框架及实现长期的效率与公平。俄罗斯联邦独立以来，预算联邦制的构建并没有对稳定目标给予充分考虑，因而有关政府间财政关系的改革一直更加关注政策选择而非管理问题。基于稳定视角的政府间财政职能理论检测了俄罗斯分权预算制度安排的有效性，认为在中长期国家经济发展战略框架下形成的高质量的预算关系制度，加强对分权的管理，是提高政府责任的关键要素。

Russia''''s Financial Power Division Administration

Efficiency,distribution and stability are the perpetual goals of the financial power division.Based on a stable system arrange- ment,it is favorable to offering a stable structural framework and achieving a long-term efficiency and fairness for providing public ser- vice.Since the Russian Federation was independent,a stable goal in the construction of a budget federation system was not given an enough consideration;in the reform of financial relationship between the local governments concerned,the more attention was paid to the policy options,not to the issures of administration.Based on the theory of the financial functions between the governments,we examined the efficiency of Russian power-division budget system and believed that the high-quality budget relations system formed in the frame- work of the-middle-and-long-term national economic development strategy and strengthening the administration of the power divi- sion are the key factors to promote the governments' obligation.