民族地区财政体制改革方向探析

An Exploration of the Orientation of the reform of the Fiscal System in Minority Regions

改革开放以来,民族地区财政收入管理、财政支出管理、财政转移支付等改革取得显著成效。但自分税制以来,民族地区财政体制改革实践中也凸显一些问题。文章认为,政府应通过客观合理地划分税种、保障民族地区的财政自治权、完善民族地区财政转移支付制度、重视并加大民族地区投资和补助力度等途径,优化民族地区的财政改革,摆脱财政困境,缩小与一般地区的财力差距,加速民族地区经济社会的全面发展。

Since the Reform and Opening,the reform of the management of fiscal avenue and expenditure,and of fiscal transfer payment in minority regions has achieved a remarkable success. But some problems began to come up in those regions after the reform of tax-sharing. This paper argues that government should divide objectively and reasonably the kinds of the taxes,ensure the fiscal autonomous right,perfect the system of fiscal transfer payment,and take account into the increase of investment and subsidy in minority regions,to optimize the direction of the fiscal reform and get out of the fiscal trouble in minority regions,to bridge the gap of the financial power between the minority and the other areas,and to accelerate the development of the economy and society of minority areas.