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我国自1980年之后基本走上了一条财政分权的道路,特别是1994年的分税制改革使分权体制进一步制度化。但由于正处于经济转轨时期,当前财政分权存在着行政集权和财政分权的矛盾、地方政府预算软约束、财政秩序混乱以及转移支付等方面的问题,纠正目前财政分权的负效应,既不能重新集权,也不能进一步分权。规范分权、致力于创造财政分权的条件,是我国未来财政分权改革的方向。就目前来说,用法律来规范财政活动,界定各级政府的财权和事权,增强预算的民主性和透明性,是至关重要的。
Since 1980, our country has basically embarked on a path of fiscal decentralization. In particular, the tax-sharing reform in 1994 further institutionalized the decentralization system. However, due to the economic transition, the current fiscal decentralization has the problems of administrative centralization and fiscal decentralization, the soft budget constraint of local governments, the chaotic fiscal order and transfer payments, so as to correct the negative effect of the current fiscal decentralization. Can not recapitalize, nor can it be further decentralized. Regulating the decentralization, to create the conditions for fiscal decentralization, is China’s future direction of the reform of fiscal decentralization. For now, it is of crucial importance to use laws to standardize fiscal activities, define the financial and personnel rights of all levels of government, and enhance the democracy and transparency of the budget.