建立和完善地方财政体制的几点思考

Some Consideration about Establishing and Improving the Local Fiscal System of China

文章认为，建立和完善地方财政体制的主要依据是国家分税制改革的总体要求。基本政策是：准确划分事权；合理安排支出；涵养地方财源；加速地税建设；规范转移支付制度；逐步推行因素法。

This paper aims at proposing that the primary basis for establishing and improving the local fiscal system of China should be the overall requirements of the reform of current tax assignment system. The fundamental policy can be described as the following: the rational division of power between central and local authorities;the careful arrangement of expenditure; the conservation of financial resources; the acceleration of local taxes;the regulation of the system of transfer disbursement; and to carry out the practice of the method of factor analysis gradually.