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政府间财政体制作为规范纵向财政关系的基本制度,在治国安邦中发挥着基础性、保障性作用。在多层级政府治理框架体系下,建立科学的政府间财政体制既是构建现代公共财政体系的内在要求,也是实现国家治理体系现代化的必然选择。一、现代财政体制的基本内涵、框架体系和基本原则(一)基本内涵。在现代公共财政体系下,财政体制是确定中央政府与地方政府以及地方各级政府之间财政管理职责权限和收支范围的一项根本制度,是确保公共财政活
As the basic system of standardizing vertical fiscal relations, the intergovernmental fiscal system plays a fundamental and safeguarding role in managing the country and its security. Under the framework of multi-level government governance, establishing a scientific intergovernmental fiscal system is not only an inherent requirement of constructing a modern public financial system, but also an inevitable choice for the modernization of state governance system. First, the basic connotation of the modern financial system, the framework of the system and the basic principles (a) the basic content. Under the modern public finance system, the financial system is a fundamental system for determining the scope of authority and revenue and expenditure of the central government, local governments and local governments at all levels. It is to ensure that public finance