实现我国地方财政可持续的内在要求与基本路径

Intrinsic Requirements and Basic Paths of Achieving Sustainable Local Fiscal in China

在国际国内各种冲击因素的累积叠加下,地方财政面临前所未有的考验,提升地方财政抗风险能力、实现地方财政的可持续,是地方财政改革发展的重要任务与目标。基于当前我国经济发展形势与地方财政实际,本研究从地方财力的可持续、区域间财力的均衡性以及地方财政体制的适应性等三个维度阐释实现地方财政可持续的内在要求,并以此为基础,具体提出实现地方财政可持续的基本路径,为新发展格局下深化我国地方财政改革提供基本思路。

With the accumulation of various international and domestic shocks, local fiscal is facing an unprecedented test, and it is an important task and goal for the reform and development of local finance to enhance the anti-risk capacity of local finance and realize the sustainability of local fiscal. Based on the current situation of China’s economic development and the actual situation of local fiscal, we explain the inherent requirements of realizing sustainable local fiscal in three dimensions, including the sustainability of local fiscal resources, the balance of financial resources among regions and the adaptability of local fiscal system, and on this basis, we propose the basic path to realize sustainable local fiscal, so as to provide basic ideas for deepening China’s local fiscal reform under the new development pattern.