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分税制改革降低了地方财政在全部财政收入中的比重,增加了地方政府的支出事项,产生了“财权上收,事权下放”的局面,导致地方政府产生了“开源”冲动。土地财政虽然缓解了地方政府的支出压力,但是客观上也增加了地方政府的财政可持续性风险。应该采取切实措施,及时调控风险,增强地方政府财政可持续能力。
The reform of the tax-sharing system has reduced the proportion of local finance in the total fiscal revenue, increased the expenditures of local governments, and created the situation of “accepting financial power and decentralization of power”, resulting in the impulse of “open-source” of local governments. Land finance, while relieving the pressure on local governments to spend, has objectively increased the fiscal sustainability of local governments. Practical measures should be taken to timely control risks and enhance the financial sustainability of local governments.