基本公共服务均等化建设中的财政体制改革研究:综述与展望

On the Reform of Fiscal System to Promote Equal Access to Basic Public Services: Literature Review and Future Directions

推进基本公共服务均等化是新时代的重要任务,科学的财政体制安排是实现基本公共服务均等化的重要制度保障。基于此,文章立足于基本公共服务均等化建设的角度,按照学术史规律和改革进程对改革开放以来尤其是1994年分税制改革后的中国财政体制改革的研究成果进行综述。文章从国际财政联邦主义理论演进及中国财政联邦主义理论进展、财政分权改革负效应、政府间事权划分改革、省以下财政体制改革、转移支付均等化效应等方面对现有文献进行了较为全面系统的综述。在此基础上,文章总结了现有研究的不足,并以财政体制的四大基本要素(财政层级、政府间事权划分、政府间收入划分和政府间转移支付制度)为着眼点,以基本公共服务均等化为立足点,提出了未来值得研究的主要问题,以期更好地推进这一方向上的研究进展。

Promoting equal access to basic public services is an important task in China’s new era,and the scientific fiscal system is an important institutional guarantee for achieving the task.This article reviews the literature on the reform of Chinese fiscal system since the reform and opening-up in 1978,especially after the tax-sharing reform in 1994,according to the rules of academic history and the reform process,and basing on the perspective of promoting equal access to basic public services.The article reviews comprehensively and systematically the literature on the following topics:the theoretical evolution of international fiscal federalism and the development of Chinese fiscal federalism,the negative effects of fiscal decentralization reform,the division of government responsibilities,the reform of fiscal system below the provincial level,and the equalization effect of fiscal transfer payment system.Then the article summarizes some shortcomings of the existing research,and proposes some main problems worth studying in the future focusing on the four basic elements of the fiscal system(financial hierarchy,intergovernmental division of responsibilities,intergovernmental revenue division and intergovernmental transfer payment system)and basing on the equalization of basic public services.