中日中央与地方财政关系比较研究

Contrasting and Comparative Attitudes on Sino-Japan's Financial Relations Between Central and Local Government

:中央与地方财政关系处理的好坏直接影响着经济的健康发展和财政机能的正常发挥。日本的财政管理体制是国家预算管理体制 ,它体现和规定了中央和地方的资金的支配权和管理权以及中央和地方的财政关系。我国应针对存在的问题 ,借鉴日本的经验 ,一要科学界定政府在经济方面的事权 ;二要合理界定政府在经济方面的财权 ;三要合理增加中央财政收入 ;四要建立一套科学完整的中央对地方收入转移支付制度 ,以正确处理好我国中央和地方的财政关系。

The result of the tackling financial relations between the central and the local government will directly influenced the healthy development of economy and the nomal execution of financial function.Japan’s financial management system is the budgeting and managing system,which shows and stipulates the right of dominating and managing the central and the local capitals,as well as the financial relations.We should learn from the Japan’s experience,contemplating the problems we are facing:1.to define the government’s right concerning economy problems scientificly.2.to define the government ’s financial rights reasonably.3.to accrue the central government’s financial revenue reasonably.4.to establish a whole and scientic system about the transfering revenue from central government to local government,so as to tacke the financial relations between our central and local government in a right way.