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本文认为,我国十年经济体制改革的实践证明,几乎任何一项改革措施都无法回避或绕开财政问题。目前实行的分级管理、分层调控、分灶吃饭的财政体制改革使传统体制下高度集中统一的僵化的产品经济管理模式受到了强烈冲击,但也由此而带来了一系列新的问题,尤其是加剧了地区割据,相互封锁,从而阻碍了整个社会主义统一市场的形成。为此,在今后的改革中,必须进一步转变理财观念,重塑财政调控体系,实行灵活适度的财政信用政策,在明确各级地方政府的事权的基础上,对已经比较明确、稳定的税种实行局部分税制和税率分享制;对国家和企业的分配关系,在推行税利分离的同时,加强对国有资产的管理。
This paper argues that the practice of China’s ten-year economic system reform proves that almost any reform measure can not avoid or circumvent the financial problems. At present, the implementation of the hierarchical management, hierarchical control, and the reform of the financial system in different stages have strongly impacted the rigidly modeled product economic management under the traditional system. However, this has brought about a series of new problems, In particular, this has exacerbated regional separatism and blocked each other, thereby hindering the formation of the entire socialist market. To this end, in the future reforms, we must further change the concept of financial management, restructure the financial regulatory system, the implementation of flexible and appropriate financial and credit policies, clear the power of local governments at all levels, based on the already clear and stable taxes The partial tax system and the tax rate sharing system; the distribution of the state and enterprises, while promoting the separation of taxes and profits, while strengthening the management of state-owned assets.