新型城镇化进程中的财政制度变革顶层设计研究

新型城镇化坚持以人为本，强调环境友好、社会和谐、城乡统筹、集约发展、规模结构合理的发展模式。新型城镇化的发展理念和发展模式相对传统发展理念、发展模式的变革，给现行地方城镇化进程中融资机制设计、公共服务提供财政资金保障机制、户籍管理、土地财政等问题提出了严峻挑战。集中剖析现行财政制度设计在实现新型城镇化进程中的不足与缺陷，提出了推进中国新型城镇化进程中中国财政制度变革的顶层设计思路。

Research on the Top-level Design of Fiscal System Reform in the Process of New-style Urbanization

New - style urbanization adheres to the principle of people - oriented, and sticks to the developmental pattern of environment friendly, harmonious society, balancing urban and rural development, intensive development, a reasonable scale structure. The development philosophy and pattern of new - style urbanization issue the stem challenge to the present fiscal system, the financial guarantee mechanism of basic public service, domiciliary control system and land finance of local government. This paper analyses the problems of present fiscal system facing the challenge of new - style urbanization, and gives some advice on the top - level design of fiscal system in the process of new - style urbanization.