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三、转轨进程中的中国政府间财政关系建国以来中国经历了三次大规模的财政分权,第一次是1958-1961年的权力下放,第二次是1970-1976年“文化大革命”时期的权力下放,第三次是改革开放以来以“放权让利”为核心的财政分权。前两次财政分权都是在传统计划经济体制下进行的,第三次分权则意味着市场机制的引入。在我国经济走向市场化的过程中,政府间财政关系的制度安排对于经济的发展起到至关重要的推动作用。改革启动后相当长的一个时期里,财政基本秉承了以“放权”——下放财政的财权与事权,
China’s Intergovernmental Fiscal Relations in the Process of Transition Since the founding of the People’s Republic of China, China has undergone three large-scale fiscal decentralization, the first one being the power decentralization from 1958 to 1961 and the second one being from the period of the Cultural Revolution from 1970 to 1976 Decentralization, the third is the fiscal decentralization centering on “decentralization and profit sharing” since the reform and opening up. The first two fiscal decentralization were carried out under the traditional planned economic system, and the third decentralization meant the introduction of the market mechanism. In the process of China’s economy marketization, the institutional arrangement of intergovernmental fiscal relations plays an important role in promoting economic development. In a rather long period of time after the reform was initiated, the fiscal sector basically followed the principle of “decentralization” - the decentralization of financial power and power,