摘要
中共十八大以来,党和政府进一步完善了央地财政关系。按照不同时期中心任务,改革历程可分为:2012—2016年由收入划分向权责划分过渡,即强化预算、平移财力阶段;2016—2020年全方位各领域央地权责划分,即明确事权、优化支出阶段;2020—2024年由央地调整深入到省内调整,即省级统筹、完善框架阶段;2024年至今进一步深化改革,即增加地方自主财力、适当加强中央事权阶段。新时代央地财政关系的完善,直接推动央地财政收支趋于合理,调动了央地双方积极性;推动现代财政制度建立,间接提升了国家治理能力;积累了改革实践经验,丰富了中国特色社会主义财政理论。
Since the 18th National Congress of the Communist Party of China,the Party and the government have improved the relationship between central and local finances.According to the central tasks of different periods,the reform process can be divided into four stages.From 2012 to 2016,there was a transition from income division to power and responsibility division,that is,the stage of strengthening budget and transferring financial resources.From 2016 to 2020,the comprehensive division of responsibilities between the central and local was carried out in various felds,namely the stage of clarifying responsibilities and optimizing expenditures.From 2020 to 2024,the adjustment was deepened from the central and local to the provincial level,that is,the stage of provincial overall planning and framework improvement.From 2024 to present,reforms are further deepened,namely the stage of increasing local autonomous financial resources and appropriately strengthening central powers.The improvement of the fiscal relationship between the central and local in the new era directly promotes the rationalization of central and local fscal revenue and expenditure,mobilizes the enthusiasm of both parties,promotes the establishment of a modern fscal system,and has indirectly enhanced the country’s governance capacity,accumulated practical experience in reform and enriched the theory of socialist fnance with Chinese characteristics.
作者
刘晓泉
谢文嘉
Liu Xiaoquan;Xie Wenjia
出处
《当代中国史研究》
北大核心
2025年第3期4-18,155,共16页
Contemporary China History Studies
基金
国家社会科学基金一般项目“新中国成立以来中央和地方财政关系的历史演进及其经验研究”(20BDJ059)的阶段性研究成果。
关键词
新时代
中央
地方
财政关系
new era
central
local
fnancial relations
