中国财政体制改革之后的分权问题
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摘要
中国财政体制如何处理集权-分权关系,为人们所反复讨论。回顾总结已有的改革,应特别注重由"行政性分权"转为"经济性分权"所内含的制度变革逻辑。分析1994年以后深化财政体制改革的问题,不可陷入似是而非的"因地制宜"论和简单看待中央、地方收入占比高低,而应牢牢把握市场经济大局对财政制度规范的客观要求和中央、地方事权合理化这一"源头"问题,处理好扁平化、地方税体系建设、理财法治化与民主化、转移支付合理化等重大问题。较适当合理的中央、地方收入占比,主要应是在制度建设、机制变革中自然生成的。
The problem of how to handle the centralization and decentralization of China's financial system has been discussed time and again.On the summary of the existing reform,we should pay particular attention to the institutional change logic embedded in the change from the "administrative decentralization" to the "economic decentralization".Analysis on the problems of the financial system reform after 1994,we cannot fall into the theory of "to suit the measures according to the local conditions" and treat the relationship between the central and local government as the high or low proportion of income,but grasp the market economy demands on financial regulations and the "fountainhead" problem of the rationalization of the authorities between the central government and the local,handle the major problems of the flattening,the construction of the local tax system,financial legalization and democratization,the rationalization of the transfer payment.A proper income proportion of the central and local is mainly produced naturally in the process of the system construction and mechanism reform.
The problem of how to handle the centralization and decentralization of China's financial system has been discussed time and again.On the summary of the existing reform,we should pay particular attention to the institutional change logic embedded in the change from the "administrative decentralization" to the "economic decentralization".Analysis on the problems of the financial system reform after 1994,we cannot fall into the theory of "to suit the measures according to the local conditions" and treat the relationship between the central and local government as the high or low proportion of income,but grasp the market economy demands on financial regulations and the "fountainhead" problem of the rationalization of the authorities between the central government and the local,handle the major problems of the flattening,the construction of the local tax system,financial legalization and democratization,the rationalization of the transfer payment.A proper income proportion of the central and local is mainly produced naturally in the process of the system construction and mechanism reform.
引文
[1]贾康等:《中国财税体制改革的战略取向:2010～2020》,《改革》2011年第1期,第5～19页
[2]贾康张鹏程瑜:《60年来中国财政发展历程与若干重要节点》,《改革》2009年第10期,第17～34页
[3]贾康赵全厚:《中国财政改革30年:政策操作与制度演进》,《改革》2008年第5期,第5～23页
[4]贾康:《“十二五”中国的公共财政制度改革》,《中国发展观察》2011年第4期,第22～25页
[5]贾康:《积极财政政策的着力点》,《中国金融》2011年第1期,第40～41页
[2]贾康张鹏程瑜:《60年来中国财政发展历程与若干重要节点》,《改革》2009年第10期,第17～34页
[3]贾康赵全厚:《中国财政改革30年:政策操作与制度演进》,《改革》2008年第5期,第5～23页
[4]贾康:《“十二五”中国的公共财政制度改革》,《中国发展观察》2011年第4期,第22～25页
[5]贾康:《积极财政政策的着力点》,《中国金融》2011年第1期,第40～41页