中央和地方财政关系改革的关键问题  

Key Issues on the Reform of Fiscal Relationship Between Central and Local Governments

作　　者：乔宝云[1] 

机构地区：[1]中央财经大学中国公共财政与政策研究院

出　　处：《财经智库》2017年第1期51-80,共30页Financial Minds

摘　　要：改革开放以来,中国经济的高速发展,离不开财税制度改革。但是,随着中国进入中等收入国家行列,经济步入新常态,财税体制方面也出现了矛盾,其中的许多突出问题与行政性分权有关,一个重要的方面就是居民问责与上级问责之间的矛盾。文章在阐述相关理论背景和国际经验的基础之上,分析了中国现行财政体制面临的挑战,着重讨论了推进中央和地方财政关系改革的三个关键问题,包括:第一,优先改革事权与支出责任安排;第二,建立财政等价(tax price)机制,调节地方公共服务供需;第三,自上而下与自下而上的合理配合。Since the reform and opening up,China's rapid economic development cannot do without fiscal and taxation system reform.However,with China's entry into the ranks of middle-income countries,the economy's arriving at the new normal,there are contradictions in the fiscal and taxation system,many of which are related to administrative decentralization.An important aspect is between the accountability of residents and higher accountability.On the basis of expounding the relevant theoretical background and international experience,this paper analyzes the challenges facing China's current fiscal system,focusing on the three key issues to promote the reform of central and local fiscal relations,including priorities in reforming accountability and expenditure accountability,establishing a fiscal price mechanism to regulate the supply and demand of local public services,and a top-down and bottom-up rational cooperation.

关 键 词：中央和地方财政关系 财税改革 行政性分权 

分 类 号：F812.2[经济管理—财政学]