财政包干体制下中央与地方政府关系走向分析

Analyzing the Relation Orientation of the Central and Local Government in the System of Complete Financial Responsibility

财政是各级政府行政活动的基础,既定财政体制下政府间财政分配关系决定着各级政府实现其权能的能力大小。从政府间财政分配关系所反映的政府财力的非均衡性可以看出政府间关系的宏观走向。财政包干体制是一种过渡性的财政体制安排,这种过渡性体制安排下政府间财政分配关系所折射出政府间关系的走向主要有:“弱中央,强地方”、非制度化、发展非均衡化、政府间保护主义严重等趋势。

Finance is the base for the activity of all levels of governments. In the established finance system, the financial distribution among governments determines the extent that the government carries out its responsibility, The unbalance financial distribution implies the overall orientation of the governments. The complete financial responsibility is the transitional arrangement. The main orientation includes ：weakening the central government and strengthening the local government, non-institutionalization, developing unbalance and the inter-governmental protection.