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近些年来,我国地方财政能力的差异呈现不断扩大的趋势。财政分权改革过程中政府间财力分配体制设计的缺陷,是导致我国地方财政能力差异扩大的体制性原因。本文从中国政府间财力分配的两次过程,来分析这一制度对地方财政能力差异的影响,并对如何完善我国政府间财力分配体制、缩小地方财力差异提出对策建议。
In recent years, the differences in the local financial capacity in our country have shown an ever-expanding trend. The defects in the design of the inter-government financial distribution system in the process of fiscal decentralization reform are the institutional reasons that lead to the widening of the discrepancies in the local financial capacity in our country. This article analyzes the impact of this system on the differences in local financial capacity from the two processes of financial distribution among Chinese governments and proposes some countermeasures for how to improve the system of allocating financial resources between governments in our country and narrow the local financial resources.