立足国情重塑财政分级管理体制

Remould the Financial Claosified Administrative Structure Based on the National Situation

本文对经济体制改革以来我国财政实行分级包干制度的利弊进行了分析,认为分级包干制度在启动改革,调动中央和地方两个积极性,打破中央统收统支的旧财政管理制度方面起了重要作用。为了克服分级包干制度所存在的财力过于分散,中央宏观调控能力下降,产业结构失衡加剧,操作非规范化等弊病,作者论述了根据我国国情,明确我国财政性质和责任,确立适应有计划商品经济的新型财政制度的必要性和重要意义,并对中央和地方实行分税制提出了若干划分原则。

The thesis analyses the advantages and disadvantages of practising the classified contract sys-tem in finance of China since economic structure reforms. It holds that the classified contract sys-tem played the important roles in starting the reforms, in mobilizing the enthusiasm of the centraland the local and in breaking the old financial edministrative structure of state monopoly fot re-ceipts and expenditures. To overcome the existing disadvantages of the over-scattered financialforce, the decreased state macrocontrol, the lost balance of industrial structures and the non-stan-dardization in the operation and so on in the classified contract system. Acoording to the country's sitnation. the anthor expounds the nesessity and significance of affirming our conutry's finan-cial character and responsibility, and of establishing the financial system of new-type which issuitable for the planned commodity economy, as well as he puts forward some divided principlesof practising the portioned tax system to e state and regions.