转型期财政分权改革与政府间财政关系的协调

从1980年以来,我国通过财政包干体制及分税制改革,初步构建起我国的财政分权体制。本文认为,财政包干体制与现行分税制改革在实现财政体制转型,协调中央与地方政府的财政分配关系上发挥了积极的作用,但由于两类体制在处理财权财力的划分上都存在一定的问题,并未能有效规范各级政府的职责边界,这使我国各级政府的职责事权有相当大的膨胀弹性,从而导致中央与地方政府在财政分权中的不规范行为,影响了我国的财政分权改革与政府间财政关系的协调。为改善这种状况,本文提出了需要解决好的几个主要问题。

Since 1980,China has gradually built up the financial decentralization system through the reforms about the Fiscal Responsibility System and the Tax Sharing System.This article believes that the Fiscal Responsibility System and the current Tax Sharing System have played a positive role on realizing the financial system transition and coordinating the fiscal distribution relation between the central authorities and the local government.But because in the two systems,there are certain problems in handling with the division of the financial resources,and they failed to standardize the duty border of all levels of the governments.This made their responsibility have the quite big inflation elasticity,and thus caused the central authorities and the local government's substandard behavior in financial decentralization,and meanwhile influenced the coordination among the financial decentralization reforms and the intergovernmental fiscal relationship.In order to improve this kind of state,this paper put forward several subject issues that must be solved well.