集权与分权的融合:国民经济调整时期的中央与地方财政关系(1961—1965年)  

The Integration of Centralization and Decentralization:Fiscal Relationship between the Central and Local Governments(1961—1965)

作　　者：王丹莉[1] WANG Dan-li(The Institute of Contemporary China Studies,Chinese Academy of Social Sciences,Beijing 100009,China)

机构地区：[1]中国社会科学院当代中国研究所,北京100009

出　　处：《安徽史学》2020年第2期112-119,共8页Historical Research In Anhui

摘　　要：国民经济调整时期的中央与地方财政关系,一方面体现为中央政府在财政支出方面重新上收权力,以期纠正大跃进期间由于财政权力过度下放地方而带来的地方盲目投资、工业管理混乱和工业增长效率低下的弊端,另一方面却表现为在财政收入的管理层面对“大跃进”时期的“总额分成”体制的延续,且中央对于地方财政收支的管理和干预在国民经济调整后期都有所松动。同时,“中央局”的恢复在一定程度上分散了中央的“集权”,从而使中央与地方财政关系的调整更具有一定的分权特征。这一时期“融集权与分权于一体”的中央与地方财政关系结构对后来正确处理央地关系具有重要的方法论价值。Fiscal centralization during 1961—1965 focused on the fiscal expenditure.The fiscal expenditure of the central government increased immediately so that local blind investment and repeated construction could be restrained.On the other hand,although the local governments had to hand more fiscal revenue over to the central government,but the central government didn’t change the fiscal management system implemented since 1959.More than this,the central government reduced the fiscal centralization to some extent in 1965.Besides,the existence of central bureaus partly resulted in the discount of the fiscal centralization.The integration of centralization and decentralization of this period has methodological significance on dealing with the central-local relationship.

关 键 词：国民经济调整时期 中央与地方关系 财政集权 财政分权 

分 类 号：K27[历史地理—历史学]