不确定性:财政改革面临的挑战

发布时间：2018-03-16 12:41

本文选题：不确定　切入点：财政改革　出处：《财政研究》2015年12期 　论文类型：期刊论文

【摘要】：财政是国家治理的基础和重要支柱,财税体制在治国安邦中始终发挥着基础性、制度性、保障性作用。2014年6月,政治局审议通过了《深化财税体制改革总体方案》,为财政改革提出了具体的行动指南,但是未来改革进程依然面临诸多的不确定性,为此,本文对十八届三中全会以来财政改革的进展情况进行了回顾和评价,并对改革进行了理论考察,指出我国财政改革面临如何统一国家财权、如何权衡财政风险与公共风险、如何处理民生与发展、如何形成财政改革合力等方面的挑战。在此基础上,本文就推进我国财政改革提出以下五方面的建议:一是取消部门"二次分配权",真正实现预算的完整性;二是加快实施中期财政规划,推动政府决策方式转变;三是加快政府会计改革和信息化建设,夯实财政管理基础;四是从两级治理出发,完善中央与地方财政体制;五是建立辖区财政责任机制,构建和完善地方税体系。
[Abstract]:Finance is the foundation and important pillar of national governance. The fiscal and taxation system has always played a fundamental, institutional and protective role in governing the country. In June 2014, The Politburo deliberated on and adopted the "General Plan for deepening Fiscal and tax system Reform", which provides specific guidelines for action on fiscal reform. However, the future reform process still faces many uncertainties. For this reason, This paper reviews and evaluates the progress of the fiscal reform since the third Plenary session of the 18 CPC Central Committee, and makes a theoretical investigation of the reform, pointing out how to unify the national financial rights and how to balance the fiscal risks with the public risks. How to deal with the challenges of people's livelihood and development, how to form the resultant force of financial reform and so on. This paper puts forward the following five suggestions to promote the financial reform of our country: first, to abolish the department's "secondary distribution power", and to truly realize the integrity of the budget; second, to speed up the implementation of the medium-term fiscal plan, and to promote the transformation of the government's decision-making mode. Third, accelerate the reform of government accounting and information construction, consolidate the foundation of financial management; fourth, from two levels of governance, improve the central and local financial system; fifthly, establish the financial responsibility mechanism of the district, and build and perfect the local tax system.
【作者单位】：财政部财政科学研究所;
【分类号】：F812.2

【相似文献】