财政体制分权改革30年的效应分析

Analysis of Effect of Fiscal Decentralization Reform over 30 Years

为对中国分权型财政体制改革30年来的效应进行分析,寻求进一步改革完善财政体制的思路,在简要评述财政体制改革目标与历程的基础上,以陕西省的历史数据为依托,采用定性与定量相结合的方法,分析了财政分权改革对地方财政收支、公共服务水平和地方经济产生的实际影响。实证结果表明,分权改革不仅明确了各级财政的职责、提高了地方政府提供公共服务的水平,而且促进了地方经济的发展,但财政体制的改革尚需要继续完善。

The paper aims to pursue for ideas to further reform and perfect the fiscal system based on the analysis on the actual effects of fiscal decentralization reform in past 30 years. With Shaanxi historical data as a basis, after making a brief review of aims and course of the fiscal system reform, it analyses the actual effects of fiscal decentralization reform on local fiscal income and expenditure, public services and local economic development by the combination of qualitative and quantitative studies. Based on the analysis, it comes to a conclusion that the fiscal decentralization reform not only nails clown responsibilities for different financial departments and enhances the level of public services of the local gov- ernment, but also propels the development of local economy while the fiscal system needs to he perfected further.