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自1994年分税制实行以来,一直遵循财权与事权相匹配的原则,在实践中遇到诸多问题,其中最突出的莫过于事权下放,财权集中,财权与事权不相匹配。因而自十七大以来,提出财力与事权相匹配的原则,但是如此强调财力会带来什么弊端呢?本文在了解我国现行财政体制及其存在的问题的背景下,分析了事权、财权、财力应该如何划分,事权以横向划分为主,在事权确定的提前下,合理的分配财权,然后再通过转移支付平衡财力。因此,与事权相匹配的基础应该是财权,财力的匹配是财权与事权匹配所追求的结果。不能简单地将财力与事权匹配起来,而必须重视财权匹配的基础。
Since the implementation of the tax-sharing system in 1994, we have followed the principle of matching financial powers with administrative powers and encountered many problems in practice. The most prominent of these are the decentralization of powers, the concentration of financial powers, and the mismatch between financial power and administrative power. Therefore, since the 17th National Congress of the Communist Party of China proposed the principle that the financial power should be matched with the power of attorney. However, under the background of understanding the current financial system and its existing problems in China, this article analyzes the power, financial power and financial resources How should be divided, the power to the main horizontal division, in determining the advance in power, the rational allocation of financial rights, and then balance the financial via transfer payments. Therefore, the basis of matching with power should be the matching of financial power and financial power as a result of the matching of financial power and power right. We can not simply match the financial power with the power matter, and we must attach importance to the foundation of the property right matching.