摘要
中国的财政改革经历了一个"统-分-统"的怪圈,自1980年之后基本走上了制度化的分权道路。1994年实行的分税制改革是显著区别于先前诸如财政分成和财政包干的改革,是财政体制改革的重要阶段,对财权与事权的划分予以界定。但是非规范的财政分权制度给中央政府与地方政府留下了很大的博弈空间,导致其行为异化,在制度变迁中也存在路径依赖现象及制度供给的缺失,因此中国财政分权制度应从多方面进行创新。
China＇s fiscal decentralization reform has gone through a strange process of ＂unitive-segregative-unitive＂,it has had been institutionalized starting from the 1980s,Although the whole fiscal reform is a gradual process,the tax sharing reform in 1994 implemented by the central government is distinctively different from former reforms such as fiscal sharing and fiscal contracting,the boundary is fixed in finance power and finance affair.As viewed from the institutional transition of fiscal decentralization,there are many problems：central authority and local authority can game constantly,obvious path-dependence in institutional transition;randomness and order is reversed in decentralization;the contradiction between fiscal decentralization and administration centralization of state power;transfer payment do not standardize and so on.Therefore,the system of fiscal decentralization should be innovative from many aspects in china.
出处
《山西财政税务专科学校学报》
2011年第1期3-7,共5页
Journal of Shanxi Finance & Taxation College
关键词
财政分权
制度变迁
创新
fiscal decentralization
institutional transition
transfer payment
