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财政分权改革对中央与省之间关系的影响一直是学术研究的焦点之一,但是对省以下政府间关系在财政分权改革中的变迁问题,却尚未得到充分的讨论。本文在文献研究的基础上,对A省20世纪80年代包干制财政体制改革对省以下政府间关系的影响进行了简要分析。研究发现,以财政包干为主要内容的分权化改革,使得省以下政府间财政利益逐渐分化,同时不同政府部门之间在财政收入方面的竞争日趋激烈。在这种情况下,对自身利益的关注成为主导地方政府决策过程的首要因素。一系列旨在增加地方财政收入的政策相继出台,用以保证地方政府的正常运转和公共服务职能的履行,在此过程中,政府的政策取向在对上和对下两个纬度上逐渐呈现出截然不同的特征。
The impact of fiscal decentralization reform on the relations between the central government and the provincial government has always been one of the focuses of academic research. However, the issue of changes in the relations between the governments below the provincial level in the fiscal decentralization reform has not yet been fully discussed. Based on the literature research, this article briefly analyzes the influence of the reform of the contract-based financial system in A Province on the intergovernmental relations under the provincial level in the 1980s. The study finds that the reform of decentralization with the fiscal package as the main content gradually divides the fiscal interests among the governments below the provincial level, and the competition among different government departments in terms of fiscal revenue is becoming increasingly fierce. In this case, attention to self-interest becomes the primary factor that dominates the decision-making process of local governments. A series of policies aimed at increasing local revenue have been promulgated one after another to ensure the normal operation of local governments and the performance of public service functions. In the process, the government’s policy orientation gradually appears in the upper and lower latitudes Different characteristics.