摘要
为了有效地缓解我国地方财政普遍面临的困难 ,研究财政支出较之研究财政增收更有意义。研究表明 ,当前我国地方财政支出存在四大突出问题。这些问题是诸多因素综合作用在财政上的集中体现。应从财政内外部着手 ,致力于以下工作 :1 .对政府作用进行正确定位 ,降低公共商品的供给成本 ;2 .配合市场化改革进程 ,认真清理财政供给范围及供给成本 ;3 .整顿分配秩序 ,建立规范化的地方财政收入体系 ;4.加强中央及省一级地方财政的财权和财力 ,完善转移支付制度。
The author holds that there are four contradictions concerning local financial expenditure. Under these circumstances, the study of financial expenditure is more important than financial revenue. It is necessary to correctly handle these contradictions. The following measures should be adopted: (1)Cearly define government functions and strengthen macro control, and reduce public goods costs. (2)Accelerate the reform of the finance system, check upon the financial supply scope. (3)Straighten out the income distribution order, build up the standard local financial revenue system, gradually raise the share of central revenue and provincial revenue in national financial revenue, and improve the transfer payment system.
关键词
地方财政
财政支出
分配秩序
中国
Local Finance
Financial Expenditure
Income Distribution Order
