中国财政体制改革路径探析  

The Reform Path of Chinese Financial System

作　　者：戴毅[1] 

机构地区：[1]河南财经学院财税系,河南郑州450002

出　　处：《四川大学学报（哲学社会科学版）》2010年第5期96-101,共6页Journal of Sichuan University：Philosophy and Social Science Edition

摘　　要：1994年我国实行的分税制财政体制改革虽然基本建立了比较规范的中央政府与地方政府间的财政分配关系,但地方各级政府间的财政关系并未理顺,由此成为导致省以下地方财政困难的重要原因。因此,创新我国财政体制,在中央、省、市(县)三级财政管理级次下明确界定和合理划分各级政府的事权和财权以及相应的财政收支范围,建立规范化的转移支付制度,最终保障各级政府行使职能的资金需要,这些都具有重要的理论和现实意义。Although the reform of tax distribution system in 1994 established a quite ordered financial distribution relationship between central and local government,the fiscal relations within all levels of local government have not been rationalized,which is an important reason for local financial difficulties below the provincial level.Therefore,innovations upon the financial system must be made in China.Meanwhile,the routine power and financial power,as well as the corresponding scope of financial revenue and expenditure should be clearly defined and reasonably divided within all levels of government under the three-level（central,provincial/municipal,and county/city levels） fiscal administration.Together with the development of regulatory transfer payment system,the fund for functional use by all levels of government can be guaranteed.

关 键 词：财政体制 分税制 事权 财权 转移支付制度 

分 类 号：F812.2[经济管理—财政学]