十年财政改革的态势分析与深化改革的现实选择

A State Analysis of the Financial Reform in the Past Decade and the Real Choice in Deepening Reforms

本文认为,我国十年经济体制改革的实践证明,几乎任何一项改革措施都无法回避或绕开财政问题。目前实行的分级管理、分层调控、分灶吃饭的财政体制改革使传统体制下高度集中统一的僵化的产品经济管理模式受到了强烈冲击,但也由此而带来了一系列新的问题,尤其是加剧了地区割据,相互封锁,从而阻碍了整个社会主义统一市场的形成。为此,在今后的改革中,必须进一步转变理财观念,重塑财政调控体系,实行灵活适度的财政信用政策,在明确各级地方政府的事权的基础上,对已经比较明确、稳定的税种实行局部分税制和税率分享制;对国家和企业的分配关系,在推行税利分离的同时,加强对国有资产的管理。

This thesis says,the practices of economic system reforms in the pastdecade proved that any step of reform almost couldn't avoide or twist thefinancial problems,The financial system practised at the present,suchas degreed managemets,leveled adjustments,strongly attacks the highunited,prodctive,economic monagement patterns under the traditionalsystem,But also,if brings a series of new problems,especially seriousregiorna occuoitapn,and blockading each othar,and obstructs the reformsof whole united socialist markets,Therefore,in the futural reforms,thefinancial ideas must be turned further,the financial adjustmental systemmust be re-set up,an alive,proper financial creditable policy should becarried out On the basis of definyinglocal governmets'rights,we carry out the partial dividing taration and the system of sharing the rate of dutyin the more definite stable taxation,and we should strengthen the manag-ement of state property while we proctise the policy of taxes apart frombenifits on the distributional relation between the state and enteiprisse.