新形势下基层财政运行的现实困境及应对建议——基于全国东中西部分市县的调查分析  

Practical Dilemmas and Countermeasures of Grassroots Financial Operation under the New Situation-Based on the Survey and Analysis of Some Cities and Counties in the Eastern,Central,and Western Regions of China

作　　者：潘晔[1] 王泽彩 PAN Ye;WANG Zecai(Xinhua News Agency Jiangsu Bureau,210000;Chinese Aacademy of Fiscal Sciences,100142)

机构地区：[1]新华通讯社江苏分社,南京市210000 [2]中国财政科学研究院政府绩效研究中心,北京市100142

出　　处：《财经智库》2023年第6期35-47,140,共14页Financial Minds

摘　　要：受经济下行、疫情反复冲击、房地产和土地市场低迷,以及国家新的组合式税费支持政策施行等因素影响,地方财政收入增长不确定性加剧,刚性支出日益增多,省以下基层财政运行中积累的问题和困难日益凸显。本文结合在全国东中西部65个县(市、区)的调查数据和访谈,对当下基层财政的现实样态和实际面临的困局进行分析,建议从持续深化中央与地方财政事权和支出责任划分、加快推进地方税体系建设、建立健全融入风险防控理念的财税体制三大路径优化地方支出结构,提高基层财政应对风险的能力,提升基层财政治理效能,确保基层财政运行规范和安全高效。Affected by factors such as economic downturn,repeated impact of the epidemic,sluggish real estate and land markets,and the implementation of new national combined tax and fee support policies,the uncertainty of local fiscal revenue growth has intensified,and rigid expenditures are increasing.The problems and difficulties accumulated in the operation of grassroots fi nance below the provincial level are becoming increasingly prominent.This article combines survey questionnaires and some interviews from 65 counties(cities,districts)in the eastern,central,and western regions of China to analyze the current situation of and difficulties faced by grassroots finance.It is recommended to optimize the local expenditure structure through three major paths:continuously deepening the division of central and local fiscal powers and expenditure responsibilities,accelerating the construction of local tax systems,and establishing a sound fi nancial and tax system that integrates risk prevention and control concepts.Improve the ability of grassroots fi nance to respond to risks,enhance the effi ciency of grassroots fi nancial governance,and ensure the standardized,safe and effi cient operation of grassroots fi nance.

关 键 词：基层财政 地方债 财政治理 中央与地方财政 

分 类 号：F812[经济管理—财政学]