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分别从全面性依次增强的三个层面,对地方政府财力的实际状况进行了分析。结果显示,地方政府财力的不足,仅表现在口径最小的财力层面;而在口径较大的另外两个层面,地方政府财力均可称得上充足。基于此,认为全面深化省以下分税制改革,以及将全部政府财力纳入财力分配框架,是“十二五”期间中国财政体制改革进一步深化的两个重要方面。
The author analyzes the actual state of local government’s financial power from the three levels which are comprehensively enhanced in turn. The results show that the inadequacy of financial resources of local governments is only manifested in the caliber of the smallest caliber, while in the other two areas of greater caliber, the financial resources of local governments can be considered adequate. Based on this, we believe that deepening the reform of the tax-sharing system under the province and the incorporation of all government funds into the financial allocation framework are two important aspects of the further deepening of China’s financial system reform during the 12th Five-Year Plan period.