广州市政府和区政府间财力和事权不相匹配问题和对策研究.pdfVIP

ofFiscal andSolutions ontheProblems Title：Research between and City Responsibility Expending Capacity of Government District and Guangzhou Government Administration Major：Public Name：Yah Xiujuan Jingltm Supervisor：Yue ABSTRACT fiscal of isoneof and government matchof capacity The responsibility public offiscal thematch to the relations．Study thecorecontentsdefine intergovemmental todefinethe of relations and intergovernmental expendingresponsibility capacity of functionsand transformation regulate andthe government market，the govemment of1994 isof oftaxdistribution behavior system government greatsignificance．The marketeconomic thefiscal conformstoChinas development，but eStabliShedbasic financial tax·distribution frameworkwith of syStem regulating regime science，system offiscal underthe certain the istoreform regime h舔a includingshortage gap andtheir fiscal ofthecities and regime guidance．The provincialspecificrequirements offiscal under practice，currently districtsasan systemprovince．勰for importantpart and one toanother variesfrom anddistricts place ofthecities thefiscal心form a astheunit areaunder discussed fact，An city’Sjurisdiction seldom theoretically．In underthe divisionsisourconstitution,andmunicipalitydirectly ofadministmtive consistsofadministrative level· central wherethe organizational gove：mment city districtsis and thefiscal ofthecitiesand very Further perfecting regime regulating necessary． been frontier actively Chinasreformand city,has as openingup Guangzhou numberoffiscal an and attitudetothefiscalreform，a open pragmatic promoting tothe with． the country．HoweveL ref．0nn intheforefrontof province，even walking in fiscal economicandsocialundertakingsGuangzhou，the the of development rapid n of become thatnotmeetwiththelocal regimeGuangzhouincreasinglyapparent economicandsocial are as and development,theymainlyfollows：respectiverights ofthe andthedistrictsisnot responsibilityGuangzhou scientificallyspecified， tax divisionof inco