基于地区经济差异的中央与地方财政体制研究

Central and Local Fiscal System Research Based on Regional Economic Disparities

基于地区经济差异建立均衡的财政体制,首先要合理划分政府间的事权和财权,在实现地方财力与事权匹配的基础上实现中央财力与事权的匹配,最终实现中央与地方财力与事权的总体匹配。建立地区均衡财政体制的目标模式应将地区经济划分作为财政体制设计的基础,针对地区经济发展水平的差异设计不同的体制模式,对政府事权"分块"可对"共有事权"进行局部调整,以使地方财力与事权相匹配。

To implement differentiated fiscal system, firstly we must make a reasonable division of powers and financial authority between governments, and ultimately realize the overall match of financial resources and powers. The establishment of regional fiscal balance target model should take the division of regional economy and financial system as a basis for the design, design different institutional models following region - specific differences in levels of economic development. Finally, the government should say ＂block＂ and carry out partial adjustment to ＂a total of powers＂ in order to match local financial and powers.