我国包干财政体制的改革过程及其启示研究
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摘要
财政体制的每一次变迁,都充分反映了当时我国的基本国情、主要的经济社会矛盾以及发展理念的演进。基于此,根据当事人的记载以及当年的文档资料,对我国改革开放后到分税制改革前的财政体制发展史进行研究,对财政包干体制下的细分种类进行详细的介绍,并以当时的财政测算数据,深入分析包干制财税体制存在的历史作用以及各阶段存在的问题和相应的改革逻辑。最后,从财政收支的角度总结我国分税制改革前的财政体制沿革,并分析其对我国进一步深化财税体制改革的启示。
Every change of the financial system,Both fully reflect the basic conditions of our country at that time,the main economic and social contradictions and the evolution of the concept of development. Based on this,according to the records of the parties and the documents of the year,the history of the development of the financial system from the reform and opening up to the reform of the tax distribution system in China is studied,and the types of subdivision under the fiscal dry system are introduced in detail. Based on the data of financial calculation at that time,the paper deeply analyzes the historical function of the fiscal and taxation system,the problems existing in each stage and the corresponding reform logic. Finally,from the point of view of fiscal revenue and expenditure,this paper summarizes the evolution of the fiscal system before the reform of the tax sharing system in China,and analyzes its implications for further deepening the reform of the fiscal and taxation system in China.
Every change of the financial system,Both fully reflect the basic conditions of our country at that time,the main economic and social contradictions and the evolution of the concept of development. Based on this,according to the records of the parties and the documents of the year,the history of the development of the financial system from the reform and opening up to the reform of the tax distribution system in China is studied,and the types of subdivision under the fiscal dry system are introduced in detail. Based on the data of financial calculation at that time,the paper deeply analyzes the historical function of the fiscal and taxation system,the problems existing in each stage and the corresponding reform logic. Finally,from the point of view of fiscal revenue and expenditure,this paper summarizes the evolution of the fiscal system before the reform of the tax sharing system in China,and analyzes its implications for further deepening the reform of the fiscal and taxation system in China.
引文
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[8]丁宏,胡绍宇.20世纪80年代以来我国财政体制改革中的机制设计[J].华北水利水电大学学报:社会科学版,2008,24(1):4-7.
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[11]贾康,张鹏,程瑜.60年来中国财政发展历程与若干重要节点[J].改革,2009,(10):17-34.
[2]王祖耀,范勇.实行包干财政体制的探讨[J].财政研究,1988,(6):19-22.
[3]王卫星,周凯利.向“分税制”迈出的坚实的一步---“分税包干”财政体制评析[J].经济研究参考,1992,(z4):93-97.
[4]殷晓.80年代财政经济实证分析[J].当代经济科学,1991,(4):70-79.
[5]1980年以来我国政府间财政关系的演变[J].经济研究参考,1994,(1):31-44.
[6]李风圣.中国制度变迁的博弈分析(1956-1989)[D].北京:中国社会科学院研究生院,2000.
[7]王宇.我国中央与地方间财政关系变迁研究---一个基于集权与分权矛盾的分析[D].西安:西北大学,2003.
[8]丁宏,胡绍宇.20世纪80年代以来我国财政体制改革中的机制设计[J].华北水利水电大学学报:社会科学版,2008,24(1):4-7.
[9]董伟.我国过渡期央地政府间财政博弈的一般分析[J].特区经济,2013,(4):170-172.
[10]Vogelsang I.A Theory Of Incentives In Procurement And Regulation[J].Journal of Institutional&Theoretical Economics Zeitschrif Fur Die Gesamte Staatswissenschaft,1994,12(1):135-136.
[11]贾康,张鹏,程瑜.60年来中国财政发展历程与若干重要节点[J].改革,2009,(10):17-34.