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中国自1994年分税制以来,明确界定了中央和地方之间的财权分配关系,但是政府间支出责任的分担格局并没有同步调整。随着时间的推移。逐渐出现了“支出责任地方化”的现象。对我国经济和财政的持续性发展产生很多不良影响。我国经济发展进入新常态之后。财政支出责任受到一系列的影响。在前期
Since the tax-sharing system in 1994, China has clearly defined the distribution of property rights between the central government and local governments. However, the pattern of the distribution of responsibilities among governments has not been adjusted simultaneously. Over time. Gradual emergence of “expenditure responsibility localization” phenomenon. Have a lot of adverse effects on the sustained development of our economy and finance. After China’s economic development has entered a new normal. Fiscal expenditure responsibility is affected by a series of. In the early stage