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建国以来,由于政府目标、财政资源分配、技术进步、制度选择集合等方面因素的变化,内在地决定了我国财政管理体制从改革开放前的中央集权型“统收统支”体制到改革开放后的行政性分权型“财政包干”体制,再到目前与国际惯例接轨的经济性分权型“分税制”体制的变迁。我国财政管理体制的变迁,实际上反映着集权分权的“螺旋式上升”循环变化过程。从制度上来说,这一变迁过程具有五大特征:体制变迁选择渐进性改革策略,体制变迁采取强制变迁方式,体制变迁是一个帕累托改进的过程,中央与地方具有明显的经济理性,体制的法制化程度不高。今后的发展方向是由行政向宪政转变。
Since the founding of the People’s Republic of China, due to the change of government objectives, the allocation of financial resources, technological progress and the collection of institutional choices, the fiscal management system of our country has inherently determined the reform from the system of centralized centralization of state power under the reform and opening up After the opening of the administrative decentralization “fiscal package” system, and now with the international practice of economic decentralization “tax system ” system changes. The change of our country’s financial management system actually reflects the process of “spiraling” cycle of centralization and decentralization. In terms of system, this process of change has five major characteristics: the institutional change chooses a gradual reform strategy, the institutional change takes the form of mandatory change, the institutional change is a Pareto improvement process, and the central and local governments have obvious economic rationality and institutional The degree of legalization is not high. The future direction of development is from administrative to constitutional change.