| 政府间财力分配与中国地方财政能力的差异 |
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| 引用本文： | 陶勇.政府间财力分配与中国地方财政能力的差异[J].税务研究,2010(4). |
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| 作者姓名： | 陶勇 |
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| 作者单位： | 上海财经大学公共经济与管理学院; |
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| 摘 要： | 近些年来,我国地方财政能力的差异呈现不断扩大的趋势。财政分权改革过程中政府间财力分配体制设计的缺陷,是导致我国地方财政能力差异扩大的体制性原因。本文从中国政府间财力分配的两次过程,来分析这一制度对地方财政能力差异的影响,并对如何完善我国政府间财力分配体制、缩小地方财力差异提出对策建议。
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| 关 键 词： | 政府间财力分配 政府间转移支付 地方财政能力的差异 |
On the Intergovernmental Fiscal Resources Distribution and Local Fiscal Capacity Disparities in China |
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| Yong Tao.On the Intergovernmental Fiscal Resources Distribution and Local Fiscal Capacity Disparities in China[J].Taxation Research,2010(4). |
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| Authors: | Yong Tao |
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| Abstract: | In recent years,China's local fiscal capacity disparities have been presenting a expansive trend.This trend results from the flawed inter-governmental fiscal distribution system established in the process of the fiscal decentralization reform.This paper makes an incisive analysis on the systematic causes based on the two processes of inter-governmental fiscal resources distribution in China.The paper also gives some advice on how to improve the intergovernmental fiscal resources distribution system and narr... |
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| Keywords: | Inter-governmental fiscal resources distribution Intergovernmental transfer-payments Local fiscal capacity disparities |
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