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尽管我国已经实行了多年的分税制,但实际上,效果并非十分理想。而地方财政职能的界定模糊是导致这一制度效率不高的重要原因之一。本文从发达国家、转型期国家和发展中国家界定地方财政职能的背景入手,重点分析各国地方财政的经济职能的内涵和具体执行等方面,力图通过借鉴国外的经验与教训,能得出对我国地方财政的经济职能一个比较明晰的界定框架。
Although our country has implemented a tax-sharing system for many years, in practice, the effect is not very satisfactory. However, the unclear definition of local fiscal functions is one of the important reasons for the inefficiency of this system. Starting with the background of defining the local financial functions in developed countries, countries in transition and developing countries, this paper focuses on analyzing the connotation and specific implementation of the economic functions of local governments in various countries and tries to draw lessons from our experience and lessons from other countries. The economic function of local finance has a relatively clear definition of the framework.