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本文从理论层面、实践层面和改革路径选择上,剖析了浙江省提出的“笼子、盘子、口子”的“三个子”财政改革。当前,公共财政改革已步入攻坚阶段,那种一部分人受益而没有人受损的“帕累托改进”式的改革空间,已没有多少可推进的余地,渐进式改革已进入“牵一发而动全身”的胶着状态。浙江省“三个子”改革的推进涉及行政理念和利益格局的调整,改革的深化需要行政体制等系列改革的配套与策应,为寻求“三个子”改革得以真正破题,浙江省财政部门从管理角度切入,逐步推动“三个子”改革的实施。
This article analyzes the fiscal reform proposed by Zhejiang Province on “three subscales” of “cage, plate and port” put forward from the aspects of theory, practice and reform. At present, the reform of public finances has entered a crucial stage. There is not much room for improvement in Pareto reform so that some people can benefit without any damage. Progressive reforms have entered the “ Lead to move the whole body ”stalemate state. The promotion of the “three children” reform in Zhejiang Province involves the adjustment of the administrative philosophy and the pattern of interests. The deepening of the reform needs the support and response of a series of reforms such as the administrative system, and the real reform of the reform of the “three children” The department cut in from the perspective of management and gradually pushed forward the implementation of the reform of “three sub-units.”