论中国近代国地财政划分制度的演变

On transition of fiscal power division between central and local government of contemporary China

将中国国家财政划分为中央财政和地方财政是中国财政制度现代化的明显标志之一。从晚清开始 ,中国仿效西制酝酿、试行划分国地财政 ,直到抗日战争时期才确立起一套较为完整的制度 ,并在推行中取得一定成效 ,使中央财政由割裂渐趋统一 ,使地方财政由混乱渐趋规范 ,并带动了预算制的推行 ,从而使现代财政体制在中国基本确立。同时 ,这一制度也明显地体现出中国特有的政权结构和政治体制中央集权特色 ,由此而使制度本身带有难以克服的弊端 ,如财权与事权不相适应 ,地方越权行为严重等 ,从而产生一系列负效应。

One of the clear symbols of the modernization of China's fiscal system is division of fiscal power between the central and local government. From the late Qing Dynasty China began to learn from the western countries and made efforts to regulate the division of fiscal power between the central and local government; but it was not until the time of the Anti-Japanese War that a relatively complete system was established. The system was successfully implemented to some degree and helped regulate the practices of central and local governments in terms of financial affairs. This system, characteristic of the centralization of China's power structure and political system, poses insurmountable defects and brings flurries of negative impact.