科学发展视野下的政府间财政关系审视

A Survey on Intergovernmental Fiscal Relationship under Scientific Development Perspective

分税制改革以来,我国政府间财政关系进一步理顺,但仍存在诸多问题。这些问题不仅会影响政府间的关系,而且还会影响整个国民经济的科学发展。贯彻落实科学发展观,需对当前政府间财政关系作出重新审视,按照服务型政府的要求转变政府间财政关系的基本理念,进一步完善政府间财政转移支付制度,规范省级以下政府间财政关系,加强对中央财政和地方财政的监管。

Since the reform of the financial system of tax divvision, the intergovernmental fiscal relationship of Our country has been further rationalized. However, there are still many problems which not only influence relations between governments but also obstruct the scientific development of our national economy. In order to comprehensively implement the scientific development conception, the financial system needs to be reexamined, basic concept on intergovernmental fiscal relationship should be changed in accordance with requests service government, intergovernmental transfer payment system should be further perfected, intergovernmental fiscal relationship at and below the provincial level should be normalized, and supervision on central and local financial should be strengthened.