中国财政管理体制改革30年规律总结与取向展望

Summary and Prospects of Financial Management System Reform in China over the Past 30 Years

分析中国30年来的财政管理体制改革进程,总结出财政管理体制模式选择的关键因素:社会经济主体与政府间的关系决定了政府间财政关系选择的主要模式。以此为基础,认为中国目前横向地方政府间财政分配关系的处理模式还不适应社会经济主体与政府间关系的现实需要,从而一定程度上制约了经济社会的发展。基于这一现实基础上,进一步提出中国财政管理体制改革的取向,就是建立与完善横向的地方政府间财政分配关系。

The author analyses the reform process of financial management system in China over the past 30 years, and finds out the key factors which decided the mode choice of the system： the main mode of choosing the financial relationships between governments is decided by the relationship between social economic subjects and the government. Based on this, the author believes that the present mode of financial distribution relation between cross -sectional local governments cannot fit the practical requirements of the relationships between social economic subjects and the government, and the development of social economy is restricted in a sense. Furthermore, the author argues that the prospect of financial management system reform in China is to set up and perfect the financial distribution relationships between cross -sectional local governments.