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我国政府间财政关系变革研究 被引量:2

A Study of Changes in Intergovernmental Fiscal Relations in China
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摘要 十八届三中全会提出财政是国家治理的基础和重要支柱这一重要论断,这是首次将财政上升到了国家治理的高度。但是随着国家治理现代化进程的推进,我国当前政府间财政关系存在一定局限性,如事权与支出责任划分中央权限过大且缺少法律约束,地方税收入少、不稳定,转移支付结构不合理等。完善我国政府间财政关系的改革方向,应合理划分事权与支出责任,加快相关法律出台;对税权进行合理划分兼顾公平效率原则;更好地权衡一般性转移性支付和专项转移支付的比重;完善法律体系等。 The Third Plenary Session of the 18th Central Committee of the Communist Party of China(CPC)put forward the important assertion that finance is the foundation and important pillar of national governance,which is the first time that finance has been elevated to the level of national governance.However,as the process of modernization of national governance advances,certain limitations exist in China’s current intergovernmental fiscal relations,such as excessive central authority and lack of legal restrictions on the division of responsibility for affairs and expenditure,small and unstable local tax revenues,and an unreasonable transfer payment structure.To improve the reform of China’s intergovernmental fiscal relations,a reasonable division of powers and expenditure responsibilities should be made,the relevant laws should be speeded up,a reasonable division of tax powers should be made that takes into account the principle of fairness and efficiency,the proportion of general transfer payments and special transfer payments should be better balanced,and the legal system should be improved.
作者 温立洲 朱泉睿 周艳平 WEN Lizhou;ZHU Quanrui;ZHOU Yanping(School of Public Finance and Taxation,Hebei University of Economics and Business,Shijiazhuang 050061,China;Deparment of Applied Foreign Languages Studies,Hebei University of Economics and Business,Shijiazhuang Q50Q61,China)
出处 《经济与管理》 CSSCI 2020年第5期36-42,共7页 Economy and Management
基金 国家社会科学基金项目(17BJY162)。
关键词 国家治理 财政体制 政府间财政关系 state governance fiscal institutions intergovernmental fiscal relations
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