地方财政改革与发展应遵循的原则探析

An Analysis of the Principles to Be Followedin Local Fiscal Reform and Development

地方财政是我国财政全局的重要组成部分,更担负着对地方进行资源配置、调节收入分配和促进地方经济平稳健康发展的重要职责。自1994年分税制以来,中央逐步上收财权,下放事权,导致地方财政的运行效率下降,地方财政发展面临诸多挑战。中央与地方财权、事权划分不清和地方财权、事权不匹配导致财政缺口加大、地方财政自给能力弱和地区财力发展不均衡等问题,这严重影响了地方财政的有效运行。为解决这些现实问题,地方财政需要进一步深化改革,在改革中应将均衡性、平衡性、公共性、民生性和民主性作为主要原则遵循。

Local finance is an important part of China's overall financial situation.It is also responsible for the allocation of resources,regulating income distribution,and promoting the stable and healthy development of the local economy.Since the tax-sharing system in 1994,the central government's gradual transfer of financial power has led to a decline in the efficiency of local finance,and local financial development faces many challenges.The unclear division of central and local financial powers,the mismatch of local financial powers,the increase of fiscal gaps,the weak self-sufficiency of local finances,and the uneven development of regional financial resources have seriously affected the effective operation of local finance.In order to solve these practical problems,local finance needs to further deepen reforms.In the reform,balance,balance,publicity,people's livelihood and democracy should be followed as the main principles.