中国财政分权制度60年的变迁与创新研究

中国的财政改革经历了一个＂统-分-统＂的怪圈,自1980年之后基本走上了制度化的分权道路。1994年实行的分税制改革是显著区别于先前诸如财政分成和财政包干的改革,是财政体制改革的重要阶段,对财权与事权的划分予以界定。但是非规范的财政分权制度给中央政府与地方政府留下了很大的博弈空间,导致其行为异化,在制度变迁中也存在路径依赖现象及制度供给的缺失,因此中国财政分权制度应从多方面进行创新。

Research on the Institutional Transition and System's Innovative of China's Fiscal Decentralization

China's fiscal decentralization reform has gone through a strange process of unitive-segregative-unitive,it has had been institutionalized starting from the 1980s,Although the whole fiscal reform is a gradual process,the tax sharing reform in 1994 implemented by the central government is distinctively different from former reforms such as fiscal sharing and fiscal contracting,the boundary is fixed in finance power and finance affair.As viewed from the institutional transition of fiscal decentralization,ther...