摘要
中国财政体制如何处理集权-分权关系,为人们所反复讨论。回顾总结已有的改革,应特别注重由"行政性分权"转为"经济性分权"所内含的制度变革逻辑。分析1994年以后深化财政体制改革的问题,不可陷入似是而非的"因地制宜"论和简单看待中央、地方收入占比高低,而应牢牢把握市场经济大局对财政制度规范的客观要求和中央、地方事权合理化这一"源头"问题,处理好扁平化、地方税体系建设、理财法治化与民主化、转移支付合理化等重大问题。较适当合理的中央、地方收入占比,主要应是在制度建设、机制变革中自然生成的。
The problem of how to handle the centralization and decentralization of China＇s financial system has been discussed time and again. On the summary of the existing reform, we should pay particular attention to the institutional change logic embedded in the change from the ＂administrative decentralization＂ to the ＂economic decentralization＂. Analysis on the problems of the financial system reform after 1994, we cannot fall into the theory of ＂to suit the measures according to the local conditions＂ and treat the relationship between the central and local government as the high or low proportion of income, but grasp the market economy demands on financial regulations and the ＂fountainhead＂ problem of the rationalization of the authorities between the central government and the local, handle the major problems of the flattening, the construction of the local tax system, financial legalization and democratization, the rationalization of the transfer payment. A proper income proportion of the central and local is mainly produced naturally in the process of the system construction and mechanism reform.
出处
《改革》
CSSCI
北大核心
2013年第2期5-10,共6页
Reform
关键词
财政体制
财政制度
财政运行机制
financial system, financial system, financial operating mechanism
