非一级政府经济开发区的“准一级财政”现象研究  

Research on"Deemed Public Finance"Phenomena in the Administrative Committee of Economic Development Zone

作　　者：周小付[1] 包思颖 邵景德 Zhou Xiaofu;Bao Siying;Shao Jingde

机构地区：[1]泰州学院(江苏泰州)经济与管理学院 [2]泰州学院经济与管理学院 [3]云南财经大学

出　　处：《财政科学》2020年第9期75-79,共5页Fiscal Science

基　　金：泰州学院人才工程项目“PPP中风险、产权和治理规则研究”(项目编号:QD2016064);国家社会科学基金项目“经济权力生成思想的唯物史观解读及其当代意义”(项目编号:16CKS054)的阶段性成果。

摘　　要：一级政府一级财政是分税制财政体制的基本特征。随着经济能级的增加,非一级政府开发区的财政体制逐渐趋向一级政府财政体制,其本质是“准一级财政”体制或“半级财政”体制。推进开发区的财政体制改革,需要进一步明确开发区的财政地位和财政层级,完善开发区准一级财政体制的具体制度,促进产业区财政和城区财政之间的财政分工。It is the basic characteristic of the tax-distribution financial system that each level of government agency is supported by its own public finance system.With the increase in economic capacity,though economic development zone is not an individual government agency,it gradually develops into a separate or half-separate public finance system.To promote the financial system reform of the development zone,it is necessary to further clarify its financial status and level of the development zone,improve the specific system of the semi-level financial system of the development zone,and promote the financial division between that of the industrial zone and the urban area.

关 键 词：经济开发区 准一级财政 财政体制 

分 类 号：F812.2[经济管理—财政学]