关于推进省以下财政体制改革的思考  

Reflections on Promoting the Reform of the Financial System Below the Provincial Level

作　　者：石化清 Shi Huaqing

机构地区：[1]贵州省财政厅

出　　处：《财政科学》2023年第10期106-114,共9页Fiscal Science

摘　　要：党的十八大以来,我国财税体制改革取得显著成效,现代财政制度框架基本确立,逐步形成权责清晰、财力协调、区域均衡的中央与地方财政关系。地方财政在推动区域经济社会发展、保障和改善民生方面发挥着重要作用,而随着步入新发展阶段,现行财政管理体制与建设全国统一大市场、推进基本公共服务均等化、集中力量办大事等战略要求还不能很好适应。2022年我国推进新一轮省以下财政体制改革,以此为背景,本文结合习近平新时代中国特色社会主义思想的要求与指导,阐述新时期推进省以下财政体制改革的重要意义和基本原则,立足地方财政治理现实和今后改革方向,提出相关政策建议。Since the 18th CPC National Congress in 2012,a considerable achievement has been made in fiscal and taxation systems reform.Modern financial institutional framework is been well-established,according with a central-local relations which led to more definite rights and responsibilities,proportional financial capacity as well as regional balance.Local financial system plays an important role in promoting regional social-economic development and welfare level.On the other side,there are some institutional mismatch between system in force and strategic need for building national unified market,equalization of basic public service and pooling resources for vital tasks in upcoming new stage of development.In the background of the new round reform of fiscal and taxation systems under provincial level,with references of"Xi jinping Thought of Socialism with Chinese Characteristics for a New Era",this paper puts forward significance and basic principles of this reform,then proposed according policy suggestions based on local financial management practice and reform direction hence-force.

关 键 词：省以下财政体制 财政管理 治理体系 

分 类 号：F812.7[经济管理—财政学]