我国财政体制改革对地方政府职能转变的影响

The Influence of China′s Financial System Reform on the Transformation of the Local Government Functions

财政是各级政府行使职能的基础,按照层级政府的要求,必须建立与之适应的财政体制,以保证政府职能与财力的匹配。我国财政体制改革与地方政府改革具有时序上的一致性,财政体制改革推动了地方政府改革和政府职能转变;同时,由于财政体制的不完善,地方政府职能转变受到制约。

Public finance is the basic foundation of government to perform its functions at all levels. According to the requirement of government with hierarchy, we must establish a suitable fiscal system to ensure that the local government can obtain sufficient financial resource to implement its functions. China＇s financial system reform is consistent with the transformation of local government functions in time and orders, the financial system reform has promoted the transformation of local government functions. At the same time, because of the incomplete fiscal system, the transformation of local government functions is restrained.