【摘要】 我国1994年开始建立并延续至今的以分税制为主要内容的分级财政管理体制,虽然在调动中央与地方的理财积极性和体现中央适当集中财力的意图等方面取得了显著成效,但仍然存在着各级政府之间职责划分不清晰,事权与财权不对称,分税制内容相对不稳定,上下级政府之间转移支付制度的内容结构不合理等问题。特别是免征农业税后,将会减少基层财政的实际可用财力,导致基层财政运转更加困难。为了进一步提高我国分级财政管理体制效能,必须按照科学化、法制化、规范化的要求,深化我国分级财政管理体制改革。更多还原

【Abstract】 China began to set up classified fiscal management institution in 1994.The 1994 Tax Reform has made evident progress in mobilizing the intergovernmental financing enthusiasm,and effectively expressed the central governmental intention to centralize the fiscal resources adequately.However,there are still some weaknesses in Intergovernmental Fiscal Relations,such as the vague boundary of Intergovernmental Fiscal responsibility,the asymmetry of rights and duty between central government and local government,the unsteadiness of tax reform’s content,the irrationality in the structure of the intergovernmental transfer institution,etc.Especially after the dismissal of agriculture tax,this measure will reduce the local governmental fiscal resources and make the operation more difficult.In order to enhance the classified fiscal management institution,we must deepen fiscal institution reform according to the request of science,legalization and standardization.更多还原