中国财政体制改革理论的回顾与展望

A Survey on China's Fiscal System Reform Theories

中国财政体制改革是财政改革的重要组成部分。反思财政改革的经验和教训,探索进一步改革方向,需要对相关理论进行回顾。本文理论综述主要围绕不同时期的财政体制改革问题展开进行,对计划经济条件下的财政体制改革理论综述,总结了从财政包干制到分税制改革的有关理论,对分税制改革之后财政体制的进一步改革的主要理论进行归纳,并对相关理论的发展进行了展望。

Fiscal System Reform is very important. Rethinking the experiences and lessons from fiscal reform, we need a survey on China＇s fiscal system theories. The article consists of three parts. Part one is about the fiscal system theories on planned economy. Part two surveys the fiscal system reform theories on the period from 1980 to1993. Part three focuses on the fiscal system reform theories on how to improve the 1994 system.