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本文对经济体制改革以来我国财政实行分级包干制度的利弊进行了分析,认为分级包干制度在启动改革,调动中央和地方两个积极性,打破中央统收统支的旧财政管理制度方面起了重要作用。为了克服分级包干制度所存在的财力过于分散,中央宏观调控能力下降,产业结构失衡加剧,操作非规范化等弊病,作者论述了根据我国国情,明确我国财政性质和责任,确立适应有计划商品经济的新型财政制度的必要性和重要意义,并对中央和地方实行分税制提出了若干划分原则。
This article analyzes the pros and cons of the system of grading and contracting in finance in our country since the reform of the economic system and holds that the system of grading and contracting plays an important role in starting the reform, mobilizing the enthusiasm of the central government and the local authorities and breaking the old fiscal management system of the central government . In order to overcome the over-dispersion of financial resources, the macro-control ability of central government, the aggravating imbalance of industrial structure and the non-standardization of operation, the author discusses that in accordance with China’s national conditions, we should clarify the fiscal nature and responsibilities of our country and establish a new economy that meets the needs of a planned commodity economy The necessity and importance of the new fiscal system and put forward some principles of dividing the implementation of the tax-sharing system by the central and local governments.