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改革开放以来,以分权为核心的财政体制转型已经历了30多个春秋,从财政包干体制到分税制,现已初步建立了分税分级财政体制框架。但它并不完善,经过近20年的运行实践,其自身存在的问题和不足逐步显露和爆发,直接导致了经济发展的失衡,亟须进一步调整和完善。本文对中国式财政分权激励下的地方政府行为以及宏观经济绩效进行了系统的理论研究与实证分析,廓清了中国式财政分权与经济发展失衡之间的因果联系,并结合中国实际提出了具体的改革思路和政策建议。
Since the reform and opening up, the transition of the fiscal system with decentralization as the core has gone through more than 30 years of reform and opening up. From the system of fiscal and non-monetary reform to the tax-sharing system, a tax-graded fiscal system has been basically established. However, it is not perfect. After nearly 20 years of operational practice, its own problems and shortcomings have gradually become exposed and exploded, which directly led to an imbalance in economic development and an urgent need to further adjust and perfect it. This paper conducts a systematic theoretical study and empirical analysis of local government behaviors and macroeconomic performance under the motivation of Chinese-style fiscal decentralization, clarifies the causal link between the Chinese-style fiscal decentralization and the unbalance of economic development, Specific reform ideas and policy recommendations.