集权与分权的嬗变——三十年来山东省地方财政体制改革的回顾与反思

Evolution from Power Centralization to Power division——Financial System Reform of Shandong Province of the Last Three Decades in Retrospect

山东省地方财政体制的变革主要经历了分级包干财政管理体制阶段、分税制财政体制改革的初步阶段以及所得税、营业税分享改革三个阶段。通过改革不仅规范了各级政府间财政分配关系,提高了省级财政调控能力,而且转变了地方发展经济的思路,分级分税的公共财政体制框架得到初步建起。但仍然存在着事权界定不清、省级调控能力偏弱、收入结构不合理等一系列问题,需要通过进一步深化改革加以解决。

Local financial system reform of Shandong Province experiences three stages: classifying payment system,the initial stage of classifying taxation system as well as income tax and business tax share system. These financial system reforms regularize financial distribution between governments of different levels,intensify control of provincial finance,change trend of thought of the local economic development,and frame the initial classifying payment and taxation system. Some problems are still to be solves such as vague bound between duties and responsibilities,weak ability of provincial adjustment and control;unreasonable income structure,etc.