推进省以下财政体制改革正当时

It is Time to Promote the Reform of the Fiscal System Below the Provincial Level

省以下财政体制是政府间财政关系的重要组成部分,是中央与地方财政关系的延伸和最后一公里。党的十八大以来,我国中央与地方财政关系逐步理顺,但省以下财政体制改革相对滞后。近期国务院办公厅印发《关于进一步推进省以下财政体制改革工作的指导意见》(国办发[2022]20号),进一步明确了下一步完善省以下财政体制的改革路径。考虑到此次省以下财政体制改革所涉财政资源规模更大,情况更加复杂,更具挑战性,作者建议在改革过程中,要加强财政资源统筹,遵循“先评估、后改革”的原则,规划好改革的时间表和路线图,通过对地方财政绩效管理工作的考核,确保改革目标如期完成。

The sub-provincial fiscal system is an important part of the inter-governmental fiscal relations as well as the extension and last mile of the fiscal relations between the central and local governments.Since the18th National Congress of the Communist Party of China,the fiscal relations between the central and local governments has been gradually straightened out,but the reform of the fiscal system below the provincial level has relatively lagged behind.The General Office of the State Council recently issued Guiding Opinions on Further Promoting the Fiscal System Reform at Sub-Provincial Level(The General Office of the State Council[2022]No.20),further clarify the path for sub-provincial fiscal system reform.Considering that the reform of the sub-provincial fiscal system involves a large scale of financial resources and a more complex and challenging situation,the authors suggest that in the process of reform,it is necessary to strengthen the coordination of financial resources,follow the principle of"assessment first,reform later",meticulously plan the timetable and roadmap,and make full use of the assessment of local financial performance to ensure that the reform objectives are achieved on schedule.