省、市、县财政的定位

• 作 者: 王小平
• 出 处: 经济研究参考
• 发表日期: 2005年23期
• 关键词: 财政关系 分配关系 地方财政 财政体制 资金调度 现行财政体制 体制转变 定位 市管县 专项资金

1.省财政在省、市、县财政关系中的地位和作用。省、市、县财政是我国地方财政的主体。实行分税制以来,中央与地方的分配关系渐趋明晰,而地方各级财政关系尚未理顺,造成了越到基层,财政越困难的实情。省作为地方最高行政主体,在健全和完善地方各级分税制财政方面具有决定性的作用。

1. Provincial finance in the provincial, municipal and county fiscal relations in the position and role. Province, city and county finance is the main body of our local finance. Since the implementation of the tax-sharing system, the distribution of the central and local governments has become clearer, while the fiscal relations at various levels have not yet been straightened out. As a result, the more difficult it is for the more grassroots units to go to the grassroots level. As the highest administrative body at the local level, the province plays a decisive role in improving and perfecting the tax system of localities and branches at all levels.