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1988年,国务院决定改进财政包干体制,对部分地区实行“收入递增包干”等形式的财政体制。一年来,执行结果如何?利弊得失怎样?如何看待现行的“收入递增包干”等办法?这里略作点滴回顾。财政包干是从1980年实行“分灶吃饭”的财政体制开始的。当时,财政作为经济体制改革的突破口,在全国范围内实行了“划分收支、分级包干”的财政管理体制。在巩固中央统一领导和统一计划,确保中央必不可少的开支的前提下,明确划分了各级财政的权力和责任,充分发挥中央和地方两个积极性,改变了“统收统支”的财政体制局面。实践证明,这次财政
In 1988, the State Council decided to improve the fiscal package system and implemented the fiscal system of “increasing revenue package” in some areas. In the past year, what has been the result of the implementation? What are the pros and cons? How do we view the current “income increase package” approach? The fiscal package started in 1980 with the implementation of the fiscal system of “sharing meals”. At that time, as a breakthrough point in the reform of the economic system, finance was implemented throughout the country with a fiscal management system of “dividing revenues and expenditures and grading them.” Under the premise of consolidating the unified leadership and reunification plan of the Central Government and ensuring the central government’s indispensable expenses, it has clearly defined the powers and responsibilities of the financial authorities at all levels, gave full scope to both the enthusiasm of the central and local governments and changed the principle of " The financial system situation. Practice has proved that this fiscal