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从1980年以来,我国通过财政包干体制及分税制改革,初步构建起我国的财政分权体制。本文认为,财政包干体制与现行分税制改革在实现财政体制转型,协调中央与地方政府的财政分配关系上发挥了积极的作用,但由于两类体制在处理财权财力的划分上都存在一定的问题,并未能有效规范各级政府的职责边界,这使我国各级政府的职责事权有相当大的膨胀弹性,从而导致中央与地方政府在财政分权中的不规范行为,影响了我国的财政分权改革与政府间财政关系的协调。为改善这种状况,本文提出了需要解决好的几个主要问题。
Since 1980, China has preliminarily established the fiscal decentralization system in our country through the fiscal package system and the reform of the tax-sharing system. This paper argues that the reform of the fiscal contract system and the current tax-sharing system have played an active role in the transformation of the financial system and the coordination of the financial distribution between the Central Government and local governments. However, due to the existence of certain problems in the division of financial and fiscal resources between the two systems, And failed to effectively regulate the boundaries of the duties and responsibilities of all levels of government. This has caused a considerable inflexibility of the powers and responsibilities of our governments at all levels, resulting in irregularities in the fiscal decentralization of the central and local governments, affecting our fiscal revenue The Reform of the Right and the Coordination of Intergovernmental Financial Relations. In order to improve this situation, this article has put forward several major problems to be solved.