重构地方政府间财政关系--基于政府财政层级变革的分析

目前,地方财政日益困难,已经影响到地方经济发展与社会稳定,是迫切需要解决的重大问题。地方财政困难根源于各级地方财政关系混乱,事权与财权高度不对称。解困的根本出路在于规范地方政府间财政关系,进行财政体制创新。但是,若按现有过多的政府财政层级去规范各级地方财政关系,基层财政则没有出路。因此,要真正规范各级地方财政关系,彻底解决地方财政困境,须着眼于改革政府财政层级,构建中央—省—市(县)三级财政。并以此为基础,合理划分各级地方的事权和财权。

To Reconstruct the Financial Relations among Local Governments

It is an urgent problem that local financial difficulty has already led to the regional economic growth and social stability. The reason lies in the confusion of local financial relations of all levels within which the obligation for finance doesn't accommodate with the responsibility. Therefore, a reform in the field of fiscal system is requisite to regulate the fiscal relations between the regional governments. However, this can't be achieved with the current condition that exists too many governmental fiscal levels. This paper argues that the effective way of solving local financial difficulty thoroughly is to construct a three-level fiscal relations of the Center, the province and the city/county, and then further to rationalize the relations between financial obligations and responsibilities of all levels.