中国政府间财政关系改革:地方视角

The Reform on the Fiscal Relationship between Governments: Local Perspective

1994年的分税制改革,初步理顺了中央与各省级政府间的财政关系。体制运行十余年来,在取得巨大成效的背景下,暴露出以基层财政困难、地区间公共服务水平差异显著等为典型的现实问题。从地方视角而言,应以增强地方政府公共服务能力和均衡地方公共服务水平为基本出发点,逐步建立收入划分与支出划分相匹配的政府间财政关系安排。

The tax-sharing system reform, carried out in 1994, dealed with the relationship between central and province-level governments preliminarily . After its operation for ten years, some problems , characterized by local fiscal difficulties and public service gap between regions. From a local perspective, we should based on strengthening local governments＇capacity of providing public services and balancing their levels, should be taken.