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地方财政问题本质上不是一个技术性问题.而是一个制度问题。 但多年来我们似乎一直在技术层面上探究解决之道.而忽视了在制度上的创新。制度创新要求一方面逐步建立民主理财机制.另一方面重构县乡财政体制的框架,明晰界定县乡两级政府事权,培育新的主体税种,下放税权并且加大转移支付力度。如果制度创新能够真正实行.县乡财政问题便可望从根本上得到解决。
The issue of local finance is not essentially a technical one, but a system issue. But over the years we have always seemed to be exploring the solutions at the technical level, ignoring institutional innovations. Institutional innovation requires the gradual establishment of a mechanism for democratic financial management on the one hand, and on the other hand, the framework for reconstructing the financial system of counties and townships, defining the power of government at both the county and township levels, fostering new types of taxes, decentralizing taxes and intensifying transfer payments. If the institutional innovation can really be implemented, the financial problems in the counties and townships are expected to be fundamentally resolved.