改革开放以来中央与地方财政关系的演进与展望  

The Evolution and Prospect of the Fiscal Relations between Central and Local Governments since the Reform and Opening Up

作　　者：倪红日[1] Ni Hong - ri(Development Research Center of the State Council, Beijing 100010)

机构地区：[1]国务院发展研究中心,北京100010

出　　处：《经济纵横》2018年第6期31-38,共8页Economic Review Journal

摘　　要：改革开放以来,我国中央与地方财政关系经历了中央"放权"改革、提高中央财政财权财力的分税制改革、以"共享"和"共担"为特点的中央与地方财政分配关系调整等三个阶段,取得了一定成效也存在一些问题。根据新时代解决社会主要矛盾的要求,中央与地方财政关系应是以实现基本公共服务均等化为主要目标,在经济不断发展的基础上,逐步缩小地区间差距。Since the reform and opening up,the fiscal relations between the central and local governments have undergone three stages of reforms,namely the reform of the ＂decentralization of power＂by the central government,the reform of the ＂tax separation system＂to improve financial resources of the central government,and the adjustment of the central and local fiscal distribution features characterized by ＂sharing＂and＂shared responsibility＂. These reforms have achieved considerable results,but there are also some problems.According to the requirements to resolve the principal contradiction facing Chinese society in the new era,the fiscal relations between the central and local government should be aimed at realizing the equalization of basic public services,and on the basis of continuous economic development,gradually narrow the regional gap.

关 键 词：中央 地方 财政关系 财政管理体制 分税制 转移支付 

分 类 号：F812.2[经济管理—财政学]