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由于事权财权不匹配等原因,加强地方财政自主权已成必然之势。不过,地方财权的制度建构应基于中国自身的政治经济社会条件,充分考虑到中国国家治理、宪制框架以及财税法自身的功能特性,还应注意制度协调和地方利益平衡等因素,这些方面均会不同程度形成对地方财政自主权的约束。考察这些约束条件,有助于从反方向明晰地方财政自主权的边界,避免制度建构中的教条主义倾向。
Due to the mismatch of power and property, the local fiscal autonomy has become an inevitable trend. However, the institutional construction of local financial power should be based on China’s own political, economic and social conditions, taking full account of the functional characteristics of China’s state governance, constitutional framework and fiscal and tax laws, and should also pay attention to such factors as system coordination and the balance of local interests, all of which Will be formed to varying degrees, the constraints of local financial autonomy. Examining these constraints helps to clarify the border of fiscal autonomy from the opposite direction and avoid the dogmatic tendency in institutional construction.