摘要
新中国成立60多年来,中国财政分权在发展战略调整和经济转型中渐进式演进,财政管理体制实现了从集权到分权、从行政性分权向经济性分权的跨越,走出了一条中国特色的财政分权之路。当然,作为全新的探索与尝试,我国现行财政分权体制并不完善,财政分权改革亟待进一步深化:明辨是非,始终坚持分税制这一正确的改革方向;在坚持渐进式改革的前提下,正确处理好渐进与突变的关系;统筹安排,积极推进相关配套改革。
Since the foundation of New China,fiscal deceutralization is gradually promoted in China＇s development strategy and economic transfermation.Fiscal system is reformed from centralization to deceutralization,from administrative deceutralization to economic deceutralization,and has gone a special road with Chinese charateristics.However,as a new,current fiscal system is not perfect,and requires deep reform.We should distinguish between truth and falsehood,and always persist on the right reform direction of deceutralization;persist on the way of gradual reform,deal well with the relation of gradual reform and revulsion;persist on overall arrangement and promote related reform.
出处
《改革》
CSSCI
北大核心
2010年第6期31-37,共7页
Reform
关键词
财政分权
制度演进
体制创新
fiscal deceutralization
system evolution
system innovation
