县乡财政解困与财政体制创新

发生在中国的县乡财政困难 ,是社会结构转型中制度转型有效支持不足所积累的矛盾在基层政府理财上的反映 ,与政府体制、省以下财政体制现存问题和农村生产要素市场化制度建设滞后有密切关系。本文在重点分析中国基层财政困难加剧的三个财政体制性因素的基础上 ,提出了配套改革、调整政府体制和省以下财政体制的三条建议 :( 1 )减少政府层级和财政层级 ;( 2 )按“一级政权 ,一级事权 ,一级财权 ,一级税基 ,一级预算 ,一级产权 ,一级举债权”思路推进省以下财政体制改革 ,同时健全自上而下的转移支付 ,完善以分税制为基础的分级财政 ;( 3 )按市场经济客观要求积极推进农村区域和基层政府辖区生产要素流动的制度创新。

Overcoming Difficulties in Public Finance at County & Township Level and Innovation in Fiscal System

The current difficulties in public finance at county and township level in China reflect the accumulated contradicitions in the governmental grass roots level financing which stem from the insufficient support of institutional transition in the social structural transition,and connects government system,fiscal system under the provincial level and productive elements' market formation lag in rural area closely.Based on the analysis for three major fiscal system factors aggravating the grass roots level finacial difficulties,authors have the following proposals:(1)To reduce the governmental and fiscal system levels from five to three in China;(2)To promote fiscal system reform under the provincial level according the principle of corresponding regime power with responsibility,financial power,tax base,budget,property right and borrowing decision making at each level,and enhance the downwards intergovernmental transfer payments,so as to improve the tax repartition system;(3)To promote the institutional innovation of productive elements mobility in the rural and county & township government jurisdiction areas.