优化中央与地方财政关系研究  

A Study on How to Optimize Central-Local Fiscal Relations

作　　者：刘尚希 程瑜 赵福昌 梁季 张立承 张琦 LIU Shangxi;CHENG Yu;ZHAO Fuchang;LIANG Ji;ZHANG Licheng;ZHANG Qi(Chinese Academy of Fiscal Sciences,100142)

机构地区：[1]中国财政科学研究院,100142

出　　处：《财贸经济》2024年第10期5-17,共13页Finance & Trade Economics

摘　　要：进入新发展阶段后,运行30余年的分级财政体制的适应性不断减弱,央地支出责任、收入划分的不确定性、不可预期性日渐凸显,权责不匹配性更加突出。近年来着力推动的央地财政事权和支出责任划分改革,效果不及预期,尚未从治理层面触及财政体制的“真问题”。建议在新一轮财政体制改革过程中,着力构建以“分税制”为基础的“分责制”财政体制,强调地方政府财力、事权及支出责任与能力相匹配,进一步优化央地财政关系,提高财政体制的确定性、稳定性和可预期性,促使中央和地方“两个积极性”更加符合高质量发展的内在要求。Since China entered this new stage of development,its hierarchical fiscal system,in place for over three decades,has steadily become less adaptable.The division of central and local expenditure responsibilities and revenue has become increasingly uncertain and unpredictable,exacerbating the mismatch between power and responsibility.Recent reforms of central and local fiscal powers and expenditure responsibilities have fallen short of expectations and have yet to address the fundamental issues of the fiscal system at the governance level.To rectify these shortcomings,the next round of fiscal system reform should focus on establishing a divided-responsibility system based on the tax-sharing system.This system should emphasize matching local governments'financial resources,powers,and expenditure responsibilities with their capabilities.By optimizing central and local fiscal relations and enhancing the system's certainty,stability,and predictability,we can stimulate both the central and local governments to show initiative to meet the inherent requirements of high-quality development.

关 键 词：中央与地方财政关系 财政管理体制 分税制 分责制 

分 类 号：F812.0[经济管理—财政学]