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南昌大学研究生院副院长、教授、博导彭迪云在《人民论坛》2007年第24期著文认为,由财政分权而产生的问题恰恰是因为分权不够彻底和规范造成的,根源在于缺乏有效的制度供给。进一步来说,我国自1994年以来的分税制改革的结果还不是真正意义上的分权体制,不存在分权过度的问题:一是地方政府尚未获得应有的独立自主的地位,财政分权与政府行政垂直集权之间存在尖锐的矛盾;二是地方政府没有自己独立的支柱收入来源,收入的重要部分来自中央的转移支付;三是地方政府不具有独立编制预算的权力。地方财政预算的编制往往受到中央的指示,成为中央预算的一部分。
Nanchang University, Associate Dean, Professor, Ph.D., Ph.D. in the “People’s Forum” 2007 the 24th article that the problems arising from the fiscal decentralization is precisely because of inadequate decentralization and normative, rooted in the lack of effective The system of supply. Furthermore, the result of the tax-sharing reform in our country since 1994 is not yet a decentralized system in real sense. There is no issue of over-decentralization. First, local governments have not yet attained due autonomy, and fiscal decentralization and government There is a sharp contradiction between the vertical and centralized government power. Second, the local government does not have its own independent source of income. The important part of its revenue comes from the central government’s transfer payment. Third, the local government does not have the power to independently prepare the budget. Local budget preparation is often subject to instructions from the central government as part of the central budget.