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财政分权体制是经济转型的出发点和重要保障。本文系统地阐述了改革开放以来,我国财政分权体制从行政性分权到经济性分权再到机制性分权的历程,分析了中央和地方政府间的财政博弈关系及其激励约束机制。本文认为,我国财政分权体制的演进具有内生性,伴随着经济转型而展开。现阶段虽仍未达到最优分权程度,但趋势是向行政集权下的机制性分权转型。今后财政分权体制改革的思路应是,根据各地区经济发展的差异,改革政府间事权划分方式,明确辖区政府财政责任机制,实行多样化的省以下财政体制,以适应市场经济发展需要。
Fiscal decentralization system is the starting point and an important guarantee for economic restructuring. This article systematically expounds the course of our fiscal decentralization from administrative decentralization to economic decentralization to institutional decentralization since the reform and opening up, and analyzes the financial game relationship and the incentive and restraint mechanism between the central and local governments. This paper argues that the evolution of China’s fiscal decentralization system is endogenous, accompanied by economic restructuring. Although the current stage has not yet reached the optimal degree of decentralization, but the trend is to the administrative centralized centralized decentralization. In the future, the idea of fiscal decentralization reform should be to reform the division of government power and authority according to the differences in economic development among various regions, clarify the fiscal responsibility mechanism of the district government, and implement diversified fiscal systems below the provincial level so as to meet the needs of market economy development.