中国财政分权体制改革的路径选择

China financial and politics separation powers systeln reform's route selection

本文通过财政分权改革的框架下分析中国财政体制的经验研究,总结了财政分权改革进程中各阶段的改革特征,并对现行体制所引发的问题进行归纳。中国由于缺乏法律的保障、地区发展不平衡、事权和财权划分不规范和地方政府预算软约束等方面的问题需要解决,需要在已有研究的基础上对体制进一步的完善。

Analysis of the empirical study of the Chinese Fiscal system under the framework of fiscal de- centralization reform, this article summarizes the characteristics of various stages of reform in the fis- cal decentralization reform process, and the current system problems. The lack of legal protection, uneven regional development, powers and property rights divi- sion is not the norms and local government soft budget constraint problems to be solved on the basis of exist- ing research system.