财政管理体制改革的现实因应:自治模式抑或命令模式

Pratical Response of Fiscal Management Reform:Mandate Model or Autonomy Model

从多级政府间财政关系的理论出发,对中央政府处理多级政府间财政关系的两种财政管理模式进行对比分析,并对基层财政困难的根本原因进行探讨后认为,中央政府介入省以下财政管理体制的设计,实行命令模式的财政管理体制应是我国财政管理体制改革的方向。

Starting from the theory of the multi-level intergovernmental fiscal relations,the author make contrast between the two financial management model by which the central government deal with the fiscal relations among the multi-level government.After discussing the root cause of the primary financial difficulty,the author considers that the central government should intervene the intergovernmental fiscal relations below the province,and implement financial management system with mandate mode which is its reforming direction in China.