构建三级财政资源统筹体系研究  

On the Building of China's Integrated Three-tier System of Financial Resources

作　　者：岳树民[1] 王庆 YUE Shumin;WANG Qing(School of Finance,Renmin University of China)

机构地区：[1]中国人民大学财政金融学院

出　　处：《中国人民大学学报》2024年第3期15-24,共10页Journal of Renmin University of China

基　　金：国家社会科学基金重点项目“新发展阶段财税体制促进高质量发展研究”(22AZD017)阶段性成果。

摘　　要：财政资源统筹对坚持和发展中国特色社会主义制度、坚持以人民为中心建设社会主义现代化国家具有重要意义。本文基于统筹管理理念,遵循“以目标为抓手、以纵向带横向、以规模求效率”的运行逻辑,提出构建“中央层面战略统筹、省级层面功能统筹、县级层面事项统筹”的三级财政资源统筹体系,据此以收支管理、规划和效率为切入点,提升层级政府财政资源统筹能力。The integration of financial resources plays a crucial role in developing the socialist sys-tem with Chinese characteristics and in constructing a modern socialist country centered on its peo-ple.Based on the concept of integrated management and following the operational logic of"focusing on the objectives,leading horizontal coordination by vertical integration,and seeking efficiency through fair scales",it is proposed to build an integrated three-tier system of financial resources with"strategic integration at the central level,functional integration at the provincial level,and business integration at the county level".Based on this framework,the proposed approach seeks to enhance the capabilities of government at various levels in managing financial resources comprehen-sively by focusing on the management of revenue and expenditure,planning,and efficiency.

关 键 词：财政资源统筹 现代财税体制 中期财政规划 

分 类 号：F812[经济管理—财政学]