摘要
我国在实行分税制时划定的各级政府财权与事权分配关系，在目前的实际运行中存在较大偏差，形成了事权与财权新的不适应等问题。有鉴于此，宜采取以下措施重新调整我国各级政府间的财权、事权分配关系：改变过分重视抓收入抓财政、轻视抓支出抓事权的观念，以科学划分各级政府职能为起点，在明确规定各级政府的职能、事权、支出范围的基础上，合理划分各级政府的财权，然后通过规范的转移支付制度减缓中央与地方政府间的财权事权不平衡，保证地方财政收支平衡，保证全国不同地区的人民享受水平大体相当的公共产品与服务。
The new system of tax revenues shared by central and local authorities is practised in our country.Compared with the standardized relations of distributing routine power and financial power, we still have a long way to go. The following measures must be taken. First, we must change the idea of stressing too much on finance and income but less on outlay and routine power.Second,the routine power and financial power must be divided scientifically.Finally, we must release the unbalance of routine power and financial power by tranferring the system of payment.
出处
《中国软科学》
CSSCI
北大核心
2001年第4期29-35,共7页
China Soft Science
关键词
分税制
权力划分
事权财权对称
地方政府
财权
事权
分配关系
政府职能
government relations
a system of tax revenues shared by central and local authorities
power division
the symmestry of routine power and financial power
