分税制以后我国财权配置问题实证研究

Empirical research on the allocation issue of China's financial authority after the implementation of the system of tax distribution

1994年推行的分税制是不彻底的,财权配置缺乏协调性和统一性,致使各级政府在公共产品和服务提供中责权利不对称。因此,需要调整财权配置,以保证事权和财权的统一。

the implementation of the System of Tax Distribution in 1994 is not complete,The allocation of China s financial authority lacks coordination and unity,which callses the asymmetry of responsibility,power and interests in the provision of public goods and services.Therefore,the allocation of financial authority needs to be adjusted to ensure the unity of power and financial authority.