新中国成立以来城镇化演进与财政支持的关联度  

The Relationship between Urbanization and Financial Support Since the Founding of the PRC

作　　者：吉黎[1] 毛程连[1] 

机构地区：[1]对外经济贸易大学国际经济贸易学院,北京100029

出　　处：《改革》2015年第8期59-67,共9页Reform

摘　　要：财政体制与城镇化发展之间关联密切。新中国成立以来,我国的城镇化和财政体制变革均经历了三个阶段,二者高度契合。现行财政体制将面临城镇化带来的巨大挑战,必须进行改革。如何构建合理的官员晋升考核体系,合理划分中央和地方的收入与支出责任,规范地方政府合理利用土地融资,提高地方预算透明度,构建地方税体系,需要进一步探讨。The fiscal system is related closely to urbanization. Since the founding of New China, both China＇s urbanization and fiscal system reform have experienced three stages, and the two have high fitness. The current fiscal system will face the huge challenge which the urbanization brings, and it must be reformed. Further discussion is needed on how to build a reasonable evaluation system of official promotion, how to divide properly the expenditure and revenue responsibilities between the central and subnational governments, how to rationalize the use of land revenues in local government financing, how to improve the transparency in local budgets, and how to construct the local tax system.

关 键 词：城镇化 分税制改革 财政体制 

分 类 号：F299.21[经济管理—国民经济]