摘要
中国财政体制的演变反映出财政分权程度不仅没有提高,反而出现了财政集权的趋势;当前中央和地方间的事权错位,财权上移,事权下放,导致基层政府的支出责任过大;不当的事权和财权的划分造成了我国财政纵向不平衡较高,地方政府对中央政府的依赖度较高,但税收控制度低;财政分权对政府规模、经济增长和收入分配等有着不确定的影响;未来的改革还需要在进一步权衡分权和集权优劣的基础上作出选择,适当的分权是大势所趋。
After the evolution of China＇ s fiscal system, the level of fiscal decentralization did not increased, but there appeared to be a trend of fiscal centralization. Local governments bear excessive expenditure responsibilities. The inappropriate assignments of expenditure and revenue responsibilities caused a high vertical imbalance. Local governments have a high dependence ratio and a low tax control ratio. The future reform of China＇ s fiscal system should consider a trade off between centralization and decentralization, but proper decentralization is inevitable.
出处
《经济理论与经济管理》
CSSCI
北大核心
2008年第10期42-49,共8页
Economic Theory and Business Management
关键词
财政体制
财政分权
经济效应
fiscal system
fiscal decentralization
fiscal centralization
