基于地区经济差异的财政体制研究

China's Fiscal System Research Based on Regional Economic Disparities

基于中国地区经济差异的财政体制首先是将地区经济分级,并将其作为财政体制设计的基础。认为不同经济等级的地区可以实行不同的财政体制,地方是否与中央分税、如何分税决定于地方的经济发展水平;其次是针对地区经济发展水平差异设计了不同的体制模式;最后是对政府事权"分块",认为可对"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 be a reasonable division of powers between governments and financial authority,financial resources and powers in the realization of the local match,based on the re-realization of the central financial and powers of the match,and ultimately to the central and local financial and powers of the general match.The establishment of regional fiscal balance target model is the first division of the regional economy and the financial system as a basis for the design,followed by region-specific differences in levels of economic development with different design,institutional models;Finally,the government the final say ＂block＂ that could ＂A total of powers＂ to partial adjustment,in order to match local financial and powers.