中国基层财政体制改革中的政府级次问题

减少政府财政级次,推进"乡财县管"和"强县扩权"改革,为最终构建中央、省、市县三级政府体制奠定基础的总体改革方向是值得肯定的.但是,中国各地的情况千差万别,应当重视当前改革中暴露出的问题,鼓励和允许多种模式的地方财政体制并存发展,避免自上而下、"一刀切"式的改革.

Problem of Government Levels in Local Fiscal System Reform: Appraisal of Main Schemes and Current Steps

The primary goal of local fiscal system reform in China is to reduce the levels of government fiscal system and to construct the three-level government system involving central, province and county (city) governments. However, there is so much difference among provinces that we should attach importance to different problems under current reformation. This paper considers that different kinds of local fiscal systems should be encouraged and permitted to develop and the simple top-down reformation be avoided.