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地方财政体制改革是一篇大文章。特别是在市对县财政职能弱化的情况下,由市一级财政机构研究财政体制改革的定位、意义及实施效应,似乎显得有些力不从心。但也就是这种相对尴尬的地位,使市一级更能较理智、客观地以“第三者”的身份审视财政体制改革带给省市县三方的利益得失与角色定位。本文试图以2006年我省地方财政体制改革为背景,简析此次改革对省市县体制、财力、管理的影响,以及地方财政体制中客观存在的问题与矛盾,并就其解决路径提一些对策与建议。
Local financial system reform is a big article. Especially in the case of the weakening of the financial function of the county to the county, it seems that the study of the orientation, significance and implementation effect of the reform of the financial system by the financial institutions at the municipal level seems rather inadequate. However, this position is relatively awkward, enabling the city level to be more sensible and objectively reviewing the gains and losses and the roles of the three parties in provinces, counties, and cities as the third party. This article tries to reform the local fiscal system in our province in 2006 as the background, analyzes the impact of the reform on the system, financial resources and management of provinces, cities and counties as well as the objective problems and contradictions in the local financial system, Countermeasures and Suggestions.