分税制财政体制改革中的利益集团博弈研究  

Research on of the Game Between Interest Groups in the Process of Perfecting Tax-sharing Fiscal System

作　　者：白贵[1] 张煜[1] 

机构地区：[1]内蒙古财经大学财政税务学院,内蒙古呼和浩特010070

出　　处：《财经理论研究》2014年第5期1-10,共10页Journal of Finance and Economics Theory

摘　　要：改革开放以来,尤其是中国共产党十八届三中全会召开前后,在财政体制改革过程中,存在着各种利益集团之间错综复杂的博弈问题。本文将以博弈论为主要的分析工具,运用实证分析法来研究完善分税制财政体制过程中的利益集团博弈问题。首先概括性地阐述我国分税制财政体制中的利益集团博弈问题。然而具体分析各种利益集团的博弈问题。从取得财政收入方面来说,主要是处理好税收征纳双方的博弈问题;从支出财政资金层面讲,则是处理好政府各个职能部门之间的博弈关系。由此在深化财政体制改革的过程中,我们必须妥善处理好中央与地方,国家、企业与个人,税收征纳双方,政府各个职能部门等利益集团之间错综复杂的利害关系。激发全社会各方面的活力,使得众多利益集团创造社会财富的源泉动力充分地涌流。目的是完善分税制财政体制,构建与市场经济相适应的现代财政制度。Since the reform and opening up,especially after the third plenary session of the 18 th central committee of the communist party of China,various interest groups gamble in the process of reforming fiscal system. In the paper,mainly using game theory,combined with empirical analysis,research the interaction among interest groups in the process of perfecting tax- sharing fiscal system. It firstly sums up the interaction among interest groups in the tax- sharing fiscal system. Then have a detailed analysis of various interest groups and interaction among them. In the process of obtaining the government revenue,we should deal with the relationships between both parties in tax- levying. And in the process of paying the financial funds,we need to do with the relationships among various government departments. Therefore in the process of deepening the reform of the fiscal system,we must properly deal with the relationships between central and local governments,between the state,enterprises and individuals,between both parties in tax- levying and among various government departments. Stimulate the vitality of the whole society in all aspects so that all the wealth- creating sources fully flow. It aims at perfecting tax- sharing fiscal system and establishing a modern fiscal system which adapts to the market economy.

关 键 词：财政体制 分税制 利益集团 博弈论 

分 类 号：F812[经济管理—财政学]