进一步深化财政体制改革的思考

Reflection on the Deepening the Reform of Fiscal System

财政体制是处理国家各级政府之间、政府与企事业之间以及政府与社会公众之间财政关系的基本制度。近年来,随着社会经济的发展,现行财政体制存在的一些问题越来越成为全面深化改革的体制障碍。本文按照观念基础——价值属性——制度保障这一内在逻辑展开分析,认为,进一步深化财政体制改革,要以公平夯实伦理基础,以公共体现价值属性,以公开促进制度建设。

The fiscal system is the fundamental system to deal with the financial relations between central and lo-cal governments, between governments and enterprises as well as governments and the public. In recent years, along with social and economic development,problems in the current fiscal system have been hindering comprehensive re-forms being deepened. The author analyzes the current problems based on the inherent logic:concept is the founda-tion;value is the nature;system is the guarantee. Thus the paper proposes that further reform of fiscal system in China should follow these ideas:ethical basis of the reform is to seek fairness;the value of fiscal income belongs to the pub-lic;fiscal system should be managed in an open way.