中国政府间财政关系问题研究

The Study on the Problems of China Intergovernmental Fiscal Relations

1994年分税制改革是我国中央和地方财政关系的一次根本性变革,深刻影响了当今中国政府间关系的走向。分税制改革迄今已经实行了14年,它取得了怎样的成效,对我国政府间关系产生了怎样深刻的影响,同时这一改革还存在哪些明显的问题和隐患,这些问题直接关系到对中国分税制改革的评价和未来的发展前景,值得深入探讨。

The tax-sharing reform held from 1994 has changed China＇ s fiscal relations between the central and local governments completely, and also deeply influenced the trend of China＇ s intergovernmental relations. The reform has been implemented nearly 14 years. The effect of this reform and the influence of it on the intergovernmental relations are worth discussing. Furthermore, the problems and crisis existing in the reform will directly attribute to the evaluation of the reform and its future potentials.