我国县乡财政管理体制改革思路探析

当前的县乡财政体制存在一系列问题:事权划分不清,支出责任模糊并倾向于向县乡政府推移,地方支出主要依靠中央政府转移支付,收入权高度集中等.研究表明:"省管县"和"强县扩权"有助于改善县乡财政管理体制,但只有与地方民主建设相结合,才能做到面向县乡居民的偏好和需求提供公共产品与服务.解决县乡财政困难的关键在于:减少政府级次,细分各级政府事权和财权,实施彻底的分税制,扩大基于财力均等化公式的一般性转移支付补助占转移支付总额的比重.

An Exploration of the Thinking over County and Township Fiscal Management System Reform in China

There are a series of problems in fiscal systems at the county and township level in China,which include:there is no clear distinction of govemance and business,an obscure responsibility for spending and there is a tendency to transfer payment to county and township level governments,local spending heavily de-pends on the payment transfer of central government,the power for incomes is highly centralized.Any proposed true rule framework should be based on analytical research.Our research indicates that the ideas of"province governing county"and"developed county expanding powers"would improve fiscal government at county and township level.But it needs to be integrated with local democratic construction so as to provide public products and services according to focal people's preferences and needs.The key to resolve financial and fiscal difficul-ties at county and township level is to reduce government levels,clarify powers of different levels and fully im-plement tax federalism and expand the proportion of general payments transfer on the basis of financial equaliza-tion in the total transfer payment.