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财政管理体制是国民经济管理体制的组成部分,也称政府间财政关系,在整个国民经济管理体制中占有重要地位。它反映了社会主义经济基础,并为社会主义经济基础和生产力的发展服务,同时适应国民经济发展的要求。随着市场经济向纵深推进和政府职能的巨大变化,强化中央政府的财政责任,解决我国现行财政体制存在的问题,将有助于厘清改革思路,加快改革进程。诚如财政部部长楼继伟在新书《中国政府间财政关系再思考》中所言,在多层级的政府治理框架下,科学规范的政府间财政关系制度安排是推动科学发展、促进社会和谐、维护公平正义、实现长治久安的重要保障。
The financial management system is an integral part of the national economic management system, also known as the intergovernmental financial relations, occupying an important position in the entire national economic management system. It reflects the economic foundation of the socialist economy and serves the development of the socialist economic base and productive forces and at the same time meets the requirements of the national economic development. With the deepening of the market economy and tremendous changes in the functions of the government, strengthening the fiscal responsibility of the central government and solving the problems existing in the current fiscal system in our country will help clarify the reform mentality and speed up the reform process. Just as Lou Jiwei, Minister of Finance, said in his new book, “Rethinking Financial Relations Among Chinese Governments,” under the framework of multi-level government governance, the scientifically-regulated system of intergovernmental fiscal relations is to promote scientific development and promote social harmony, Maintaining fairness and justice and realizing long-term stability.