国外关于财政管理体制方面已经形成了比较成熟的理论体系,被称为“财政分权理
论”。本文首先从理论上对“财政分权”和财政管理体制等相关概念及理论依据进行阐
述,明确财政体制中影响地方政府财力及提高基本服务均等化的因素。结合JL市经济
社会发展实际情况及现行财政管理体制运行情况进行定量、定性分析,查找并分析问题
原因。最后通过对国内外先进理论和实践经验的借鉴,立足JL市经济社会发展愿景,
以合理界定事权、财权为基础,从财政收入规模划分,事权的划分、转移支付政策以及
预算管理的多个角度进行研究,并提出行之有效的改革方案:合理划分市区两级事权财
权,完善收入划分机制,真正做到“谁拿钱谁负责”,“谁负责给谁钱”,促进地方政府
发展经济壮大财源的积极性;完善和改进市对下转移支付制度,为基层政府进一步提高
基本公共服务水平做有效保障。通过对JL市财政管理各环节的完善推动,建立一套真
正适合JL市发展的财政管理体制。
关键词:财政管理体制事权财权
Abstract
The countermeasure and research on improving the financial
management system of JL city
Abstract
In China, the present local financial management system was run under the confirmation
of the tax sharing system in 1994,and the implementation of tax sharing system reformation
has a positive effect on improving central government financial resources and central
government's macro-regulating ability, but in 1994, the tax sharing system reformation was
just logical to the central financial management system and the local financial management
system, and there wasn't a clearly regulation to the local governments of all levels as between
the province and city,or the city and country and so on. All along, it being vague about the
partition between the routine power and the financial power of the local government, it has
formed the financial power up to concentrate, and the routine power down to concentrate, so
it has lead to operate difficultly about the finance of the basic level,as the same time it has
aggravated the difficulty when the financial management's basic level need to supply the
public service, so we need adopt some methods to solve the questions about the inadequacy
of the local finance and the public service level. As our country's economic society has a fast
development, the government personnel and the scholars all need reform the local financial
management system urgently. At the same time it being raised to improve the requirements of
the financial system under the province in 17th Party Congress report clearly, it means the
reformation of the local financial system has already been become the most important thing
in the public financial construction and the local system's construction in the further. This
article is set in the reformation of our country's local financial management system, and
through the detailed analysis about the present financial management system of JL city, then I
have found out the existing questions and put forward some suggestions to solve these
questions, and I hope the scheme would truly solve the questions about the insufficiency of
the financial ability in basic level and the basic public service level.
It has been formed a matured theoretical system about financial management system in
foreign countries, and they called it M Fiscal Decentralization “ . At the first, this article has a
explanation about the theories of theFiscal Decentralizationand the financial
management system, and it also has defined the factors which would affect the local
government's financial ability and make the public services more equal. The article has the
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