地方财政体制权责不对称问题研究

地方财政体制权责不对称已经成为分税制后我国地方财政管理体制运行中的一个较为突出的问题。主要表现为：事权划分原则性不强且缺乏法制化基础导致了政府间事权下移，地方政府级次过多与“倒轧账”式的分税模式引起了地方政府间财权上移，转移支付制度不规范造成了地方政府间财力差距日益扩大。为此，我们应选择相应的治理对策来完善我国地方财政体制。

Study on the Asymmetric Problem of Right and Responsibility of the Local Fiscal System

The asymmetry power and responsibility in the local fiscal system has been a stressed problem during the operation of the local fiscal system of our country in the past ten years after the tax distribution system. Its manifestation is, the downward shift of responsibilities among local governments induced by the weak principles of responsibilities division and the deficiency in law, the upward shift of financial power induced by many hierarchies among local governments and the abnormal type of revenue allocation, the increasing gaps of financial capacities among local governments caused by the abnormal forms of the transfer payment system. So we should choose relevant measures to perfect the local fiscal system of our country.