摘要
省以下财政分权被认为能够解决地方政府财权与事权不对称造成的基层财政困难问题。福建省自2002年进行了省以下财政分权改革,这为我国省以下财政体制改革提供了先期经验。通过分析改革后福建省各级财政发展的基本状况,得出省以下财政分权并不具有可持续性,也难以解决我国的基层财政困难和地区差异问题。省以下财政体制在当前条件下走向财政分权并不成熟,未来改革方向应以适当提高省级政府宏观调控能力为主,以分收入代替分权模式。
It is supposed that fiscal decentralization under provincial level can solve financial dif- ficulties at grass roots caused by the asymmetry between local govenunent＇s financial power and ad- ministrative power. Since 2002, Fujian province has been carrying out the provincial fiscal decentral- ization reform, providing advanced experience for China＇s financial system reform under provincial level. Through the analysis of the basic conditions of financial development at different levels in Fu- jian province after the reform, it can be concluded that under this mode the provincial fiscal decen- tralization is not sustainable; besides it is difficult to solve grass-roots financial difficulties and the problems of regional differences. Under current conditions, it is not mature yet for China＇ s financial system under provincial level to move towards fiscal decentralization. To improve the ability of c regulation and control at the provincial level and to replace the decentralized mode with distributing revenue should be the direction for future reform.
出处
《当代财经》
CSSCI
北大核心
2014年第3期29-37,共9页
Contemporary Finance and Economics
基金
国家社科基金重大项目"健全公共财政体系研究"(10zd&036)
福建省社科规划重点项目"完善福建财政体系研究"(2012A005)
福建省社科规划重点项目"完善省级财政转移支付制度研究"(2012A012)
关键词
省以下财政体制
财政分权
基层财政困难
转移支付
financial system under provincial level
fiscal decentralization
grass root fiscal diffi- culties
transfer payment
