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财政作为经济改革的突破口,在短短的十几年内,其体制经历了从放权让利、“分灶吃饭”、“划分税种、核定收支、分级包干”到地方财政大包干等多次变动,而现存的体制又已成为经济进一步发展的障碍。财政体制在短期内如此频繁的变动,从一个侧面反映出,传统经济下财政体制的主导作用和改革以来所受到的巨大冲击;而更重要的则说明我们的财政改革目标一直是不明确的,运行机制偏离方向,职能转变不到位且缺乏连续性。许多措施的出台不是出于转变财政职能的需要、而是迫于体制改革或其他因素的压力而作的临时应付,结果往往是政策多
As a breakthrough point of economic reform, in a short period of ten years, the financial system has gone through the process of decentralization, profit sharing, tax division, approval of expenditures and grading, and local financial bureaus Many changes, and the existing system has become an obstacle to further economic development. The frequent changes in the financial system in the short term reflect the dominance of the fiscal system under the traditional economy and the huge impact it has experienced since the reform. On the other hand, it shows that our fiscal reform goal has always been ambiguous. Operational mechanisms deviate from the direction of functional change is not in place and the lack of continuity. Many measures are not promulgated for the sake of transforming the financial functions but rather for the temporary coercion under the pressure of structural reforms or other factors. As a result, many policies are often implemented