| 中国政府间财政关系改革:地方视角 |
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| 引用本文： | 肖文东.中国政府间财政关系改革:地方视角[J].中央财政金融学院学报,2006(7):1-5. |
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| 作者姓名： | 肖文东 |
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| 作者单位： | 中央财经大学 北京 |
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| 摘 要： | 1994年的分税制改革,初步理顺了中央与各省级政府间的财政关系。体制运行十余年来,在取得巨大成效的背景下,暴露出以基层财政困难、地区间公共服务水平差异显著等为典型的现实问题。从地方视角而言,应以增强地方政府公共服务能力和均衡地方公共服务水平为基本出发点,逐步建立收入划分与支出划分相匹配的政府间财政关系安排。
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| 关 键 词： | 分税制 财政分权 转移支付 |
| 文章编号： | 1000-1549（2006）07-0001-05 |
| 收稿时间： | 2006-04-12 |
| 修稿时间： | 2006年4月12日 |
The Reform on the Fiscal Relationship between Governments: Local Perspective |
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| XIAO Wen-dong.The Reform on the Fiscal Relationship between Governments: Local Perspective[J].Journal of Central University of Finance & Economics,2006(7):1-5. |
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| Authors: | XIAO Wen-dong |
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| Institution: | XIAO Wen-dong |
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| Abstract: | The tax-sharing system reform, carried out in 1994,dealed with the relationship between central and province-level governments preliminarily . After its operation for ten years, some problems , characterized by local fiscal difficulties and public service gap between regions. From a local perspective, we should based on strengthening local governments'capacity of providing public services and balancing their levels, should be taken. |
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| Keywords: | Tax-sharing system Fiscal decentralization Transfer between governments |
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