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中央与地方财政分配关系问题,是国家预算管理体制所要研究解决的问题,是财政管理体制中居于主导地位的问题.正确处理中央与地方的财政分配关系,对于发挥中央和地方两个积极性,从而促进国民经济稳定协调发展和国家的长治久安,且有重大的理论意义和实践意义.一、中央和地方财政分配关系的现状剖析当前中央与地方财政的分配关系,从体制上看,依然是1988年以来的以引进包干机制为特点的体制.纵观10多年的改革历程,财政改革受总的经济发展战略和经济体制改革思路的制约,走了一条放权、减税、让
The issue of the financial distribution between the central and local governments is a problem to be studied and solved by the state budget management system and a dominating issue in the financial management system. Correctly handling the fiscal distribution relations between the central and local governments can give full play to the enthusiasm of both the central and local governments, Promote the stable and coordinated development of the national economy and the country’s long-term peace and stability, and has great theoretical and practical significance.First, analysis of the current situation of the distribution of financial resources between the central and local At present, the distribution of the central and local finance, from a system point of view, is still in 1988 Since the reform of more than 10 years of history, the fiscal reform has been governed by the general economic development strategy and the economic system reform mentality.