工业布局调整中的中央与地方关系:解读“大跃进”时期的财政放权  

Central-Local Relationship and Industrial Strategy Adjustment:Analysis on the Fiscal Decentralization in Great Leap Forward Period

作　　者：王丹莉[1] Wang Danli

机构地区：[1]中国社会科学院当代中国研究所

出　　处：《中国经济史研究》2018年第5期125-136,共12页Researches in Chinese Economic History

摘　　要：本文尝试探讨"大跃进"时期财政放权的核心内容、深远影响及其真正动因。促成"大跃进"时期中央与地方财政关系转变的一个重要因素是第一个五年计划后期新中国工业发展战略的细微调整,财政的放权缓解了中央政府的投资压力,通过提高地方政府财权实现了工业再积累。中央与地方的财政关系,和新中国的工业化进程有着密切的内在关联,央地财政关系服务于工业化进程并依工业化不同阶段而适时调整。对于"大跃进"时期财政放权的认识和解读不应仅局限于财政管理体制的层面,还应该更多地关注它与新中国工业化进程的内在联系及其对工业布局产生的长远影响。This article attempts to discuss the core content, impact and real motivation of the fiscal decentralization during Great Leap Forward. An important factor which led to fiscal decentralization during Great Leap Forward is the adjustment of the industrial development strategy in the late period of First Fiveyear Plan. Fiscal decentralization reduced investment pressure of the central government and sped up the industrial accumulation by the financial resources of the local governments. The fiscal relationship between the central and local governments was closely related with and served for the process of industrialization. The analysis on the fiscal decentralization during Great Leap Forward shouldn＇t be confined to the fiscal administrative system only, but also include the inner connection with the process of industrialization and longtime impact on the industrial strategy.

关 键 词：“大跃进” 财政放权 工业化 中央与地方关系 

分 类 号：F424[经济管理—产业经济] F812