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1978年开始的、以放权让利为基本特征的财政体制改革,对调动地方、企业和个人积极性,促进国民经济发展,起到了重要作用。但是,由于改革措施不配套,以及现行包干体制自身局限,其负效应也逐渐显露:一是国家财力集中程度弱化,宏观调控乏力;二是国家与企业及个人的利益分配关系尚未理顺;三是税制结构不合理。上述问题是导致财政连年失衡的重要诱因。结合研究、编制“八五”计划和十年规划,深感当前的财政困难与现行的财政体制有很大关系。因此,要使财政摆脱困境,步入良性循环的轨道,根本出路只能是进一步深化财政体制改革。以下是几点初步想法。
Since fiscal 1978, the reform of the financial system based on the delegation of power and profit has played an important role in mobilizing the enthusiasm of localities, enterprises and individuals and promoting the development of the national economy. However, negative effects have gradually emerged as a result of the unaccompanied reform measures and the existing limitations of the Baotou system: First, weakening the concentration of state financial resources and weak macroeconomic regulation; second, the distribution of interests between the state and enterprises and individuals has not yet been straightened out; thirdly, The tax structure is irrational. The above problem is an important incentive that has caused the financial imbalance in recent years. Combining with the study and preparation of the “Eighth Five-Year Plan” and the 10-Year Plan, we deeply feel that the current financial difficulties have a great bearing on the current fiscal system. Therefore, to get finance out of the plight and into the track of a virtuous circle, the fundamental solution can only be to further deepen the reform of the financial system. Here are some preliminary ideas.