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分税制改革是我国财政体制的重大调整,此后县级财政体制经历了农村税费改革、“三奖一补”政策改革、“省直管县”及“乡财县管”等体制改革与政策调整,逐渐向着分权化方向演变。本文对地方财政体制及县级财政体制研究成果进行梳理,探讨分税制改革以来县级财政体制的变迁历程,指出县级财政体制改革过程中存在的不足:财政体制改革中县级财政受重视程度不够;县级财政体制改革缺乏系统性、延续性;县级财政体制转变未纳入民众意念。
Tax-sharing reform is a major adjustment of China’s financial system. Since then, the county-level financial system has undergone the reform of rural taxes and fees, the policy reform of “three prizes and one subsidy”, the reform of “provincial direct counties” and " Such as system reform and policy adjustments, gradually toward the direction of decentralization. This article reviews the research results of the local financial system and the county financial system, discusses the vicissitude process of the county financial system since the tax-sharing system reform, and points out the shortcomings in the process of the county financial system reform. In the fiscal system reform, the county finance is not valued enough ; The lack of systematic and continuous reform of the county-level financial system; the shift of the county-level financial system was not incorporated into the public opinion.