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国家实施西部大开发战略以来,民族地区经济社会获得了长足的发展,财政体制改革实践取得显著成效,各项财政管理水平得到较大提高。但改革的过程中一些问题凸显,地区经济发展不平衡性加剧,可用财力不足,公共服务支出压力巨大,财政管理体制不顺畅,转移支付规模递减,地区资源开发进程过快,区域生态环境恶化等。为此,国家应该适时调整西部开发政策,实现西部开发政策的升级和优化,制定和完善符合民族地区发展的财税体制,出台具有针对性和实效性强的财政政策,实施符合民族地区发展的分税制体制,制定更为理性的地区开发战略。
Since the state implemented the strategy of developing the western region, the economic and social development in ethnic regions has made considerable progress. The reform of the financial system has achieved remarkable results and the levels of various financial administrations have been greatly improved. However, some problems in the course of the reform have been highlighted. Regional imbalances in economic development have been exacerbated, lack of available financial resources, huge pressure on public service expenditures, a sluggish fiscal management system, declining transfer payments, excessive development of regional resources and deterioration of regional ecological environment . Therefore, the state should adjust the policy of western development timely, upgrade and optimize the policy of western development, formulate and perfect the fiscal and taxation system in line with the development of minority areas, promulgate a targeted and effective fiscal policy and implement the tax-sharing system in line with the development of ethnic regions System, to develop a more rational strategy for regional development.