简政放权背景下的财政改革分析

The Analysis of Fiscal Reform Based onStreamlining Administration and InstitutingDecentralization

在经济社会发展过程中,如果政府'有形的手'过于强大,则市场、社会的功能就难以有效发挥。新一届政府成立以来,政府就从简政放权入手,加快转变政府职能。在此背景下,财政改革既是政府与市场关系、政府与社会关系、市场与社会关系改革的重要内容,也是中央与地方关系改革不可或缺的部分。财政改革的辐射性、引导性和牵引性特征使之成为新时期全面深化改革的重点之一。当前财政改革的主线是为国家治理的现代化和经济社会持续健康发展提供支撑。本文以2013年为时间基点,从历史和现实的视角描述和分析了财政改革的经济、社会及其引导效应,在此基础上对财政改革做出了前瞻性的分析。

If the"visible hand"of governments is too strong in the process of economic and social development then the market and social functions are unable to come into full play.Since the establishment of the new governmental leading group,the transformation of government functions has been accelerated with starting from streamlining administration and instituting decentralization.In this context,fiscal reform is not only an important part of reform of the relationship between the government and the market,the government and society,the market and society but also an indispensable part of the relationship between central and local government reform as well.With its radioactivity,guidance and traction,fiscal reform becomes one of the keys of deepening the all-around reform in the new era.The main line of the current fiscal reform is to support moderation in the State governance and economic and social sustainable and healthy development.Taking 2013 as the time origin,based on the description and analysis of economic,social and guide effects of fiscal reform in the historical and realistic perspective,the paper made a predictive study.