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一、广东公共财政制度变迁的历程和路径(一)广东公共财政改革的历程:三个阶段。第一阶段(1995—1998年)、初始阶段。改革目标:通过政企分开、收支两条线等举措,主要解决政府与市场的关系。改革主要内容和措施:(1)使党政军公检法司与经商办企业脱钩,解决政府部门利用手中权力资源牟利的问题,取消政府部门直接配置资源的权力。(2)财政改革重点是通过“收支两条线”等集中财权财力、规范收支行为的办法,治理政府“三乱”问题(指乱集资、乱收费、乱罚款包括乱摊派),重点保障公用经费来有效遏制以权牟利和权力寻租的问题。
I. The Course and Path of the Changes of Guangdong’s Public Finance System (I) The Course of Guangdong’s Public Finance Reform: Three Stages. The first phase (1995-1998), the initial phase. Goals of reform: Through such measures as the separation of government from enterprises and the separation between revenue and expenditure, the government will mainly solve the relationship between the government and the market. The main contents and measures for the reform are as follows: (1) To decouple the public security and judicial department of the party, government and army units from the commercial enterprises so as to solve the problem of the government departments making profits by using the power resources in their hands and to abolish the power of the government departments to allocate resources directly. (2) The focus of the fiscal reform is to govern the “three chaos” of the government by means of centralizing fiscal and financial resources such as the “two lines of revenues and expenditures”, and regulating revenues and expenditures, so as to govern the “three chaos” of the government Guarantee public funds to effectively curb the problem of rent-seeking by means of profit and power.