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我国的财政分权与现行的行政纵向集权之间隐含着矛盾,这一矛盾已经成为当前财政改革绕不过去的障碍。如果在全国要形成财政一盘棋的格局,就必须解决现有的财政制度与行政集权制度的配套问题。中国虽然是单一制国家,但财政体制高度分权,自1956年毛泽东发表《论十大关系》以来,财政分权一直被看作是调动地方积极性的有力手段,改革开放以后更是得到空前的实施。回顾一下历史可以看到,“文革”使国民经济濒临崩溃,中央财政不堪重负,原有的“财政
There is a contradiction between the fiscal decentralization in our country and the current centralization of administrative power. This contradiction has become the obstacle that the current fiscal reform can not get past. If a pattern of fiscal chess is to be formed throughout the country, it will be necessary to solve the problem of the matching between the existing fiscal system and the system of administrative centralization. Although China is a single state, the fiscal system is highly decentralized. Since Mao Zedong’s ”ten major relations“ was published in 1956, fiscal decentralization has always been regarded as a powerful means of mobilizing local enthusiasm. Since the reform and opening up, it has even been unprecedented Implementation. Recalling the history, we can see that the ”Cultural Revolution“ brought the national economy on the brink of collapse, the central finance was overwhelmed, and the existing ”fiscal