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政府间财政转移支付是财政体制中不可或缺的组成部分,其重要作用在于加强国家宏观调控,均衡地区财力,促进经济薄弱地区经济发展,实现公共服务水平均等化等。1994年开始对财政体制进行分税制的改革,标志着我国政府间财政转移支付制度的建立。该制度在经历了近20年的发展中,暴露出一些问题与矛盾,本文试图找出产生问题的原因并进行分析,以期提出优化策略。
Intergovernmental fiscal transfer payment is an indispensable part of the financial system. Its important role lies in strengthening national macro-control, balancing regional financial resources, promoting economic development in economically weak areas and achieving equalization of public services. In 1994, the tax-sharing reform of the fiscal system started, marking the establishment of an intergovernmental fiscal transfer payment system. After nearly 20 years of development, the system has exposed some problems and contradictions. This paper attempts to find out the causes of the problems and make analysis in order to put forward the optimization strategy.