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本文认为,由于将旧体制中不合理的财力集中与分散的数量和收支基数作为新体制的主要依据,从而进一步强化了不合理因素和行为,造成新体制下的苦乐不均;由于包干体制的范围没有处理好,影响了包干体制功能的发挥,分级利益实现机制发生障碍,进而造成新体制下的苦乐不均。文章在分析了财政包干体制的问题及其产生的动因后,提出完善财政包干体制的策略选择,即:实行财政包干体制以后,中央财政对地方财政,选择国家利益实现机制由直接控制为主向间接控制为主的方式过渡;建立财政、银行、价格、税收宏观调控联动体系,尽量减轻因政策因素的变动对财政包干体制的冲击;协调各地区财力分配关系,兼顾公平和利益差别,既要激励后进,又不要鞭打快(?)。
This paper argues that since the unreasonable amount and concentration of funds in the old system and the base of revenues and expenditures are the main basis for the new system, unreasonable factors and behaviors are further strengthened, resulting in unequal happiness under the new system. The scope of the system has not been dealt with well, affecting the function of the cadre system, impeding the realization mechanism of the hierarchical interest, and thus causing the unease and unease under the new system. After analyzing the problems of the financial contract system and its motivation, the article puts forward the strategy choice of perfecting the financial contract system. That is, after implementing the system of financial contract-management, the central government mainly focuses on the control of the local finance and the selection of the national interest from the direct control Indirect control as the main way of transition; the establishment of fiscal, banking, price, tax macro-control linkage system, as far as possible to reduce the impact of changes in policy factors on the financial system; coordination of financial distribution in different regions, taking into account differences in equity and interests, both Incentive backward, do not whip fast (?).