分税制条件下地方财政体制改革分析-财政学专业论文.docx

分税制条件下地方财政体制改革研究 分税制条件下地方财政体制改革研究 PAGE PAGE 3 摘 要 近年来，全国各省按照中央对省分税制财政体制的要求,在省以下范围内相应实行了 省对各地的分税制财政体制。从这几年的运行情况看，新的地方财政体制有效地促进了各 地区产业结构调整和资源优化配置，但也暴露出一些与社会主义市场经济不相适应的问题, 突出表现在当前普遍存在的县乡财政困难以及地区间差距不断扩大等诸多方面。 分析存在这些问题的原因，从体制设计角度来看，主要体现在两个方面： 其一，全国财政体制缺乏一体的规范性和具有法律保障的稳定性。其二，全国财政体 制缺乏逻辑的一贯性和系统的整体性。 正是由于在包括地方财政体制在内的整个财政体制设计中存在的缺乏逻辑的一贯性 和系统的整体性，缺乏一体的规范性和具有法律保障的稳定性等几大缺陷，政府间相互转 移负担的博弈行为不可避免，从而形成了“下压型”与“倒逼型”并存的地方财政体制， 极大地影响了政府职能的履行和公共产品提供的效率，并由于越往基层越缺少讨价还价 权，财权越往上集中，事权和支出责任也越被“下压”到基层财政负担。从而形成普遍的 县乡财政困难。 下一步地方财政体制改革方向不应是对原体制的修修补补，而是在理论创新的基础上 对现行体制进行系统地调整，各个方面配套改革，整体推进。应按照财政体制的内在逻辑 结构，着重于政府职能的界定及其事权和支出责任在各级政府之间的划分，着重于收入划 分与转移支付地关联配套改革，着重于发挥省级政府在地方财政体制改革中的独特作用。 通过中央政府、省级政府、基层政府三个方面的努力，构建比较科学、规范、合理、高效 的地方财政体制。 关键字：改革；地方财政体制；分税制 Abstract In recent years, according to the provinces to the central province of the tax system in the financial system, in the province following the implementation of the appropriate scope of the tax system across the province to the financial system. Over the past few years of operation, a new local financial system has been effective in promoting regional industrial structure adjustment and optimal allocation of resources, but also exposed some of the socialist market economy, especially in the current prevalence of The financial difficulties of counties and townships as well as the widening gap between regions and many other aspects. Analysis of the reasons for these problems, from system design point of view, is mainly reflected in two aspects: First, the national financial system, the lack of integration of normative and legal stability. Second, the national financial system, the lack of logical consistency and integrity of the system. It is included in the local financial system, the entire financial system existing in the design of a lack of logical consistency and integrity of the system, the lack of integration of normative and legal protection, such as the stability of the major flaws with each other intergovernmental transfer The burden