有余还是不足? 对地方政府财力的再讨论——兼谈“十二五”时期财政体制改革的深化  

Sufficient or Insufficient? Re-discussion on the Financial Resources of Local Governments ——The Deepen of Financial System Reform during the 12^(th) Five-year Plan

作　　者：汤林闽[1] 

机构地区：[1]中国社会科学院财政与贸易经济研究所,北京102488

出　　处：《云南财经大学学报》2012年第3期76-83,共8页Journal of Yunnan University of Finance and Economics

摘　　要：分别从全面性依次增强的三个层面,对地方政府财力的实际状况进行了分析。结果显示,地方政府财力的不足,仅表现在口径最小的财力层面;而在口径较大的另外两个层面,地方政府财力均可称得上充足。基于此,认为全面深化省以下分税制改革,以及将全部政府财力纳入财力分配框架,是"十二五"期间中国财政体制改革进一步深化的两个重要方面。Analysis is made on the present financial resources of local governments from three levels. The results show that insufficient local financial resources of government can only be found in the financial resource level with the narrowest caliber but sufficient in the other two levels. Based on this, the author believes that a comprehensive tax sharing reform under provincial level, and put all the financial resources of government into the distribution framework of financial resources are tWO important aspects for China to deepen its financial system reform during the ＂12th Five - year Plan＂.

关 键 词：地方政府财力 “全口径”财政收入 财政体制改革 

分 类 号：F812.7[经济管理—财政学]