论文部分内容阅读
我国通过1994年的分税制改革,将事权和财权在中央政府和地方政府之间进行了较为规范的划分,使中央财政的宏观调控能力得到了增强,但同时地方财政管理体制所存在的问题仍然较多,突出表现为中央政府与地方政府权责不对称,地方政府间财政级次过多,分税制改革未贯彻到基层财政等,导致省以下基层财政困难加剧。
Through the tax-sharing reform in 1994, our country made a fairly standardized division of power and financial power between the central government and local governments so that the central government’s macro-control ability has been enhanced. However, at the same time, the problems in the local financial administration system are still relatively poor The outstanding performance of the central government and local governments as the power and responsibility, too many financial levels among the local governments, the tax-sharing reform have not been implemented to the grass-roots finance, leading to the grassroots financial difficulties worse.