中国财政分权的现实问题研究

A Study of Problems with Fiscal Decentralization in China

就财政分权的实践而言,建国以来我国的财政体制改革大体上经历了三个主要阶段。如何在中央和各级地方政府之间合理分权,始终是我国财政体制改革的要点和难点。检验我国财政体制改革的结果,应该具体分析我国财政分权的现状,特别是利用描述性统计较为全面和详尽地分析我国自1994年至今的分税制改革之后财政分权的基本状况。改革之后,两者比重明显改变;税权过于集中于中央政府;地方财政支出增幅较大,其自给程度远低于中央;资源从预算内资金流向预算外资金;各省之间的财政差异扩大;财政分权改革仍然处于"非常初级的阶段"。

With regard to the practice of fiscal decentralization, China＇ s fiscal system reform has undergone three main stages since the founding of the PRC. How to make a reasonable division of rights between the central government and local goverrnments at various levels has always been a matter of great importance as well as great difficulty in the process of fiscal system reform in China. To verify the effects of the reform, we should make concrete analyses of the actuality of China＇s fiscal decentralization. In particular, descriptive statistical analyses should be conducted to reveal a comprehensive and detailed picture of the reality of fiscal decentralization fi＇om the tax reform in 1994 up to the present. After the reform, there has been an obvious change of balance between taxation and public finance, as is shown by these facts： tax right is too concentrated in the hands of the central government whereas the increase of local fiscal expenditure is too fast and its self-sufflciency is far lower than that of the central government; more resources are flowing from in-budget to off budget; fiscal discrepancy among provinces is extended; and the course of fiscal decentralization reform is still at a ＂very rudimentary stage＂.