新中国政府间财政关系研究70年:分级财政从萌芽到兴盛  

Research on the Inter-governmental Financial Relationship of China in the Past 70 Years: Fiscal Decentralization-from Birth to Prosperity

作　　者：闫坤 于树一[1] YAN Kun;YU Shuyi(National Academy of Economic Strategy,CASS,100028)

机构地区：[1]中国社会科学院财经战略研究院党委

出　　处：《财贸经济》2019年第10期5-16,共12页Finance & Trade Economics

摘　　要：新中国成立以来,财政学理论工作者一直在不遗余力地为政府间财政关系理论发展绘就一幅跨越70年历程的精美画卷,而这幅画卷的灵魂是“分级财政”。尽管分级财政历史悠久,但在新中国成立初期,以其为载体的政府间财政关系尚不构成独立的研究主题。之后,分级财政在我国从萌发新芽到逐渐兴盛,中间还曾作为政府间财政关系目标模式被系统阐释,也曾具体化为分税制。进入中国特色社会主义新时代,适应现代财政制度理论创新的政府间财政关系研究蓬勃发展,为经济新常态下应对国内外形势变化,保障我国财政可持续发展做出应有的理论贡献。Since the founding of the People s Republic of China,the financial theorists have been sparing no effort on the theoretical research of inter-governmental financial relations in the past 70 years,with fiscal decentralization at the core.Although fiscal decentralization has a long history,the inter-governmental financial relationship which uses fiscal decentralization as the vehicle did not constitute an independent research topic in the early days of the People s Republic of China.Later,fiscal decentralization was adopted and gradually flourished in China,once systematically explained as the target mode of inter-governmental financial relationship,and even took the form of fiscal decentralization.In the new era of socialism with Chinese characteristics,the booming research on inter-governmental financial relationship,adapted to the theoretical innovation of modern financial system,has contributed to coping with the changes of international and domestic economic situation in the new normal and to the sustainable fiscal development in China.

关 键 词：新中国成立70年 政府间财政关系 分级财政 

分 类 号：F812.2[经济管理—财政学]