试论地方财政职能及其运行机制

On the Functions of Local Public Finance and its Operating Mechanism

加强和完善政府对经济运行的宏观调控 ,是市场经济发展的客观要求。在分税制财政体制下 ,地方财政并不是中央财政的简单位移和复制。在市场经济中 ,地方财政的职能主要是满足地方公共需要、参与和优化资源配置、分级管理国有资产、监督经济运行。为保证地方财政职能的实施 ,必须建立、完善与地方财政职能相适应的财政运行机制。

Strengthening and perfecting the governmental macro regulation with economy operation, are objective requirements of the development of market economy. Under the dividing tax system of the public finance, the local public finance is not the simple duplication of the central public finance. In the market economy, the main function of local public finance are satisfying local and public demands, participating in disposing resources successfully, managing state-owned property by levels, supervising economic operation. In order to guarantee the local public finance functions work effectively, a perfect public finance operating mechanism, which is suitable to local public finance functions, must be established.