转轨时期的财政体制变革与创新研究

【作者】 刘铭；

【导师】 赵梦涵；

【作者基本信息】 山东大学 ， 财政学， 2005， 硕士

【摘要】 中国的经济转轨已经进行了二十多年了,按照党的“十六大”的战略构想,我国要在2020年左右完成经济转轨任务,实现全面小康。由此可以把经济转轨时期锁定在1978—2020年这一时间段内,目前正处于承前启后的转折点上,在这个时刻回顾已有的改革经验、展望经济转轨的前景会有很多的收获。中国的改革进程一直是由政府推动的,由此,财政就成了观察经济转轨进程最好的着眼点,而财政体制的变化可以是理解和思考整个改革的切入点。但是,就以往的文献来说,很少有将财政体制与经济转轨的互动关系作为主要研究内容的。在评价财政体制的利弊得失时,更多的学者关注体制对财政本身的影响,至于财政体制的形成与变革究竟怎样影响了中国经济转轨的进程则没有系统地研究和分析。本文将财政体制的变动放入经济转轨的大背景中加以考察,阐明财政体制改革始终对整个经济改革起到推进和引导的作用,同时经济转轨的进程也会对财政体制的变革提出要求,两者是互动的关系。这种互动关系的根本原因在于财政体制不仅是市场经济体制改革的一部分,而且是推动市场经济萌芽、发展的力量之一,是政府宏观调控的基础性制度安排。改革开放以来,财政体制经历了三次重大的创新:第一次是1980年建立“分灶吃饭”财政体制,拉开了财政包干制的序幕;第二次是1994年的分税制改革,初步建立起符合市场经济要求的财政体制;第三次是1998年以来进行的公共财政体制改革,是完善市场经济体制的必经之路,也是推动经济转轨和构建和谐社会的重要手段。这三次不同的创新分别对应了市场经济体制的培育、发展和完善阶段,分别反映了不同时期的财政分配取向与经济改革的重点。从财政体制入手分析整个转轨的进程,对财政体制中一些有关全局性的问题进行解释,不仅关系财政自身的建设,对整个经济的运行绩效和转轨的方向无疑也有重大的意义。本文的最后在总结以往转轨经验和分析当前转轨阶段的基础上,对财政体制的完善进行了前瞻性的思考,提出了新的思路和对策,以求借鉴与启示。更多还原

【Abstract】 Economy of China go through transition already for more than twenty years, according to strategic idea of "16th National Congress" of the communist party, our country should finish the economic transition task in about 2020 and realize the overall well-to-do level. Therefore, we can lock economic transition period during the time slot of 1978-2020. On this turning point, reviewing existing reform experience and expecting prospect that economy goes through transition will harvest much. The process of reform of China has been promoted by the government all the time, therefore, the finance becomes the economic best starting point of transition process of observing, and it is cut that the change of the financial system can understand and ponder over the whole reform. However, as to past document, seldom regard the inter-dynamic relations between financial system and economy go through transition as main research contents. This text put fiscal change of system into the heavy background that economy goes through transition investigate, expound that the financial system reform plays a role in advancing and guiding to the whole economic reform all the time, economic process that go through transition at the same time can put forward request to financial change of system too, the two are inter-dynamic relations. The basic reason concerned in this kind of inter-dynamic lies in the financial system is not merely a part of the market economic system reform, and one of the strength of promoting market economy sprouting, development, arranged by the basic system of government’s macro adjustments and controls.Since reform and opening-up, the financial system has gone through the great innovation three times: Set up the financial system of" cooking meals separately and having a meal " in 1980, raised the curtain for overall rationing system of the financefor the first time; It is a reform of system of tax allocation in 1994 for the second time, set up the financial system which accorded with the requirement of the market economy tentatively; It is the public financial system reform carried on since 1998 for the third time, it is the only road of perfecting the market economic system. These different innovation three times corresponds to cultivation, development of market economy separately and perfects stage, have reflected the financial distribution orientation of different periods and economic focal point of the reform separately. Proceed with financial system and analyze the process of the whole transition have great meaning to whole operation performance that go through transition of economy. The end of this paper carry on perspective thinking to the perfection of the financial system, and put forward the direction innovated further.更多还原