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一、现行财政管理体制的主要弊端财政体制改革,从本质上说,就是调整财政关系,而财政关系,同其它经济关系一样,都是责、权、利三方面关系的有机统一体,在改革中只有将这三方面统筹安排才能协调统一,财政关系才能理顺,财政运行才能顺畅。在以往改革中只注意到放权让利,不注意下级责任,这样就不可避免地破坏了财政关系的责权利的统一,带来一些弊病: 1、中央财政收入低增长或负增长,困难重重。根据现行财政管理体制规定,绝大多数地方财政对中央财政实行的是绝对额包干的分配体制,财政收入的增长部分留给地方,中央从地方拿到的基本上是一个常数。这样,中央财政在新增收入中分成的份额就越来越小,在
I. Main Drawbacks of the Current Financial Management System The reform of the financial system is, in essence, the adjustment of financial relations. Fiscal relations, like other economic relations, are the organic unity of the three aspects of responsibility, power and interest. In the reform Only by coordinating these three aspects can the co-ordination be unified and the fiscal relations can be straightened out so that the financial operation can be smooth. In previous reforms, we only noticed that decentralization and deference did not pay attention to subordinate responsibilities. This inevitably undermined the unification of the responsibilities, rights and interests of fiscal relations and brought some disadvantages. First, the Central Government’s fiscal revenue has low or negative growth. According to the current financial management system, the vast majority of local governments implement the absolute revenue distribution system for the central government. Part of the increase in fiscal revenue is left to local governments. The central government basically obtains a constant from the local government. In this way, the share of the central government in its share of newly added income is getting smaller and smaller