改革开放以来财政体制改革历程:一个文献综述

The Financial System Reform Process since the Reform and Opening Up:A Literature Review

改革开放以来,我国财政体制大体经历了从"分灶吃饭"到"包干制"再到分税制的变化。以财政分权改革为核心的市场化改革推动了我国30多年的经济增长。近年来,学术界围绕涉及公共财政的财政分权、转移支付、公共服务均等化、支出效率等方面进行了广泛而深入的探讨,分析和预测财政体制改革的未来走向,并就摆脱现阶段县乡财政困境提出了不少真知灼见。

Since the reform and opening up, China＇s financial system has experienced from the ＂focal points to eat＂ to ＂system of responsibility＂ to system of tax distribution. Market-oriented reform taking fiscal decentralization reform as the core has promoted the 30 years of economic growth. In recent years, the academia has widely and deeply discussed the following issues： finance decentralization, transfer payment, the equalization of public services, expenditure efficiency which relates to public finance, analyze and forecast the future trend of financial system reform, and put forward many insights to get rid of financial difficulties of county and township at the present stage.