国家治理现代化视域下的中央与地方财政关系探析
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摘要
改革开放以来,我国从计划经济体制到市场经济体制,经济面貌发生了翻天覆地的变化,与之相对应的是我国财政在经济中所扮演角色的变化。随着我国经济体的迅速壮大,经济总量的剧增以及当前变化复杂的经济环境,如何建立健全中央政府与地方政府的关系,从而更有效率地发挥财政的职能,更科学地防范潜在的风险成为财税体制改革的重点内容。本文回顾了改革开放四十周年我国经济的整体改革进程以及其对中央政府及地方政府间财政收支关系的影响,并进一步提出在财政现代化背景下中央政府和地方政府之间财政收支关系的发展建议。
Since the reform and opening up, China has undergone earth-shaking changes from the planned economic system to the market economic system. Correspondingly, the role of China's finance in the economy has changed. With the rapid growth of China's economy, the rapid increase in the total economic volume and the current complicated economic environment, how to establish and improve the relationship between the central government and local governments, so as to more effectively play the financial function and more scientifically prevent potential Risk has become the focus of the reform of the fiscal and taxation system. This paper analyzes the overall reform process of China's economy on the fortieth anniversary of reform and opening up and its impact on the fiscal revenue and expenditure relationship between the central government and local governments, and further proposes the fiscal revenue and expenditure relationship between the central government and local governments in the context of fiscal modernization. Development advice.
Since the reform and opening up, China has undergone earth-shaking changes from the planned economic system to the market economic system. Correspondingly, the role of China's finance in the economy has changed. With the rapid growth of China's economy, the rapid increase in the total economic volume and the current complicated economic environment, how to establish and improve the relationship between the central government and local governments, so as to more effectively play the financial function and more scientifically prevent potential Risk has become the focus of the reform of the fiscal and taxation system. This paper analyzes the overall reform process of China's economy on the fortieth anniversary of reform and opening up and its impact on the fiscal revenue and expenditure relationship between the central government and local governments, and further proposes the fiscal revenue and expenditure relationship between the central government and local governments in the context of fiscal modernization. Development advice.
引文
[1]钱淑萍.从转变经济增长方式到转变经济发展方式及其财税对策思考[J].江西财经大学学报,2008,(04):24-27.
[2]刘尚希,石英华,武靖州.公共风险视角下中央与地方财政事权划分研究[J].改革,2018,(08):15-24.
[3]财政部.关于2017年中央和地方预算执行情况与2018年中央和地方预算草案的报告[J].中国财政,2018,(08):62-73.
[4]叶青,吕阳.构建新时代央地财政关系的几个关键问题[J].国家治理,2018,(12):11-16.
[5]云南省财政厅课题组.国家治理视角下专项转移支付:改革与重构[J].预算管理与会计,2018,(10):35-42.
[6]洪源,张玉灶,王群群.财政压力、转移支付与地方政府债务风险——基于央地财政关系的视角[J].中国软科学,2018,(09):173-184.
[2]刘尚希,石英华,武靖州.公共风险视角下中央与地方财政事权划分研究[J].改革,2018,(08):15-24.
[3]财政部.关于2017年中央和地方预算执行情况与2018年中央和地方预算草案的报告[J].中国财政,2018,(08):62-73.
[4]叶青,吕阳.构建新时代央地财政关系的几个关键问题[J].国家治理,2018,(12):11-16.
[5]云南省财政厅课题组.国家治理视角下专项转移支付:改革与重构[J].预算管理与会计,2018,(10):35-42.
[6]洪源,张玉灶,王群群.财政压力、转移支付与地方政府债务风险——基于央地财政关系的视角[J].中国软科学,2018,(09):173-184.