分税制改革以来我国县级财政体制变迁探析

Study on the Changes of County Financial System Since the Reform of Tax Allocation

分税制改革是我国财政体制的重大调整,此后县级财政体制经历了农村税费改革、"三奖一补"政策改革、"省直管县"及"乡财县管"等体制改革与政策调整,逐渐向着分权化方向演变。本文对地方财政体制及县级财政体制研究成果进行梳理,探讨分税制改革以来县级财政体制的变迁历程,指出县级财政体制改革过程中存在的不足:财政体制改革中县级财政受重视程度不够;县级财政体制改革缺乏系统性、延续性;县级财政体制转变未纳入民众意念。

The tax system reform is a significant adjustment of China's financial system.The county financial system has experienced the rural tax reform,'three rewards and one subsidy' policy reform,the direct control of the county and the control of township fiscal reforms and policy adjustments since the tax system reform promulgated.The county financial system evolved toward the direction of decentralization.This paper sorts out the research of the local financial system and the county financial system,explores the changing course of the county financial system since the tax system reform promulgated,and points out deficiencies in the county finance reform process:the county finance isn't taken seriously during the financial system reform;the county financial system reform is lack of systematicness and continuity;the change of the county financial system is not included in the public ideas.