论美国财政联邦制的发展演变对我国构建和谐央地关系的启示——对十八届三中全会关于财政体制改革重要精神的解读

发布时间：2018-03-19 03:24

本文选题：财政联邦　切入点：财政分权　出处：《学习论坛》2014年04期 　论文类型：期刊论文

【摘要】：1787年,美国联邦宪法确立了财政联邦制。财政联邦制的核心内容是在"财政分权"基础上,重点强调地方财政的自主性和独立性,进而充分发挥各级政府尤其是地方政府的职能。但是,为了适应社会经济的发展和应对各种新问题,美国联邦权力经历了由小到大、由弱到强四个不同时期的调整性发展,导致美国传统财政联邦制的基本价值总体上呈现弱化的特点。美国财政联邦制的历史演变为我国深化分税制改革提供了有益的启示。我们应准确把握十八届三中全会关于财政体制改革的重要精神,强化中央政府的权威,同时循序渐进地推进地方财权的相对自治,进而发挥中央和地方两个积极性,建立协调发展、良性互动的中央与地方关系。
[Abstract]:In 1787, the federal constitution of the United States established fiscal federalism. The core of fiscal federalism is to emphasize the autonomy and independence of local finance on the basis of fiscal decentralization. And then give full play to the functions of governments at all levels, especially local governments. However, in order to adapt to the development of social economy and to deal with various new problems, the federal power of the United States has undergone four different periods of adjustment development, from small to large, from weak to strong. As a result, the basic value of the traditional fiscal federalism in the United States has been weakened on the whole. The historical evolution of the fiscal federalism in the United States has provided us with beneficial enlightenment for deepening the reform of the tax sharing system in China. We should accurately grasp the third Middle School of the 18 High School. The important spirit of the plenary session on the reform of the financial system, Strengthen the authority of the central government, at the same time promote the relative autonomy of the local financial power step by step, and then give play to the initiative of the central and local authorities, and establish a harmonious development of the relationship between the central and local governments.
【作者单位】：中共河南省委党校法学教研部;
【分类号】：D971.2;D922.2

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