财政体制改革与中央地方财政关系变化

Financial System Reform and the Changing Financial Relations of Central and Local Governments

财政体制是国家组织财政收支,进行财政管理中,划分各级政权之间的权、责、利关系的制度。文章回顾了建国以来我国财政体制的演变,着重分析了自1979年经济体制改革以来,财政“分灶吃饭”体制向地方包干财政体制演变的原因、作用及利弊,提出了“八五”期间改革地方财政包干制,为实现分税制准备条件的设想,强调财政体制改革必须坚持事权与财权相适应,中央与地方财权关系应经常调整的大原则。

The system of public finance is the system of demarcating the relations of right,respon-sibility and benefits in implementing national budget (revenue and expenditures),and finan-cial management. Reviewing the progress of our national finance system since the foundingof our Republic, this paper analyses particularly the reasons, functions, advantages and de-fects toward surplus and deficits responsibility resting on various levels of local govern-ments,and envisages the reform of local--finance responsibility system and preparing theconditions for realising the tax--sharing system, emphasizing the basic principle that thecompatibility of the right of decision--making and the right of financing must be persisted infinancial system reform and that the relations of financial rights between contral and localgovernments must be readjusted from time to time.