辽宁省地方财力运行及存在问题分析

Analysis on the Operation and Problems of Local Financial Resources in Liaoning

地方财力是地方政府治理和财政运行的重要环节,也是央地财事权分配需解决的核心问题。一般来说,地方财力构成包括公共预算收入、转移支付、预算稳定调节基金以及结余资金等部分。受经济运行影响,辽宁省地方公共预算收入在近年来略有下降,2016年起开始回暖、转移支付比重始终较大、预算稳定调节基金有效发挥了平衡收支的作用、结余资金比重较小且占比稳定。在运行过程中,存在部分地区转移支付比重较大、对资源产业较为依赖、税源较为单一、接续产业有待进一步发展等问题。应继续推进乡镇财政体制改革、结合地区特点发展多元化产业,提高产品附加值,促进地方财力可持续发展。

Local financial resources are an important part of local government governance and financial operation, and also the core problem to be solved in the allocation of central and local financial power. Generally speaking, the composition of local financial resources includes public budget revenue, transfer payments, budget stabilization adjustment funds and balance funds. Influenced by the economic operation, the local public budget revenue of Liaoning Province has declined slightly in recent years. Since 2016, it has begun to recover. The proportion of transfer payments has always been large. The budget stabilization adjustment fund has played an effective role in balancing revenue and expenditure, and the balance fund has a small and stable proportion. In the process of operation, there are some problems, such as the large proportion of transfer payment in some areas, the dependence on resources industry, the single tax source, and the need for further development of the continuing industry. We should continue to promote the reform of township financial system, develop diversified industries in accordance with regional characteristics, increase the added value of products and promote the sustainable development of local financial resources.