地方政府财政治理能力提升困境与改革路径

发布时间：2019-01-06 07:12

【摘要】：十八届三中全会对财政职能的新定位,将财政职能由经济延伸至社会、政治等方面,中国的财政改革由以经济改革为中心逐渐演变为国家治理的基础和重要支柱,对完善财政改革和明确现代财政治理方向具有重大的战略意义和现实涵义,这种改革定位的历史性突破也将引起财政改革逻辑发生根本性的变化。在此背景下,本文在对地方财政治理能力内涵进行科学界定的基础上,通过对建国以来地方财政治理体系构建与发展历程的梳理,分析了地方财政治理能力提升面临的主要困境,从树立地方财政善治理念、探索建设地方"大财政"发展格局、促进地方财政治理法治化、建立科学的地方财政治理评估体系等途径入手,提出提升地方政府财政治理能力的改革路径。
[Abstract]:The new position of the third Plenary session of the 18th CPC Central Committee extended the fiscal function from economic to social and political aspects. China's fiscal reform gradually evolved from taking economic reform as the center to become the foundation and important pillar of national governance. It is of great strategic significance and realistic meaning to perfect financial reform and clarify the direction of modern financial management. This historic breakthrough in the orientation of reform will also cause fundamental changes in the logic of financial reform. Under this background, based on the scientific definition of the connotation of the local financial governance ability, this paper combs the construction and development of the local financial governance system since the founding of the people's Republic of China. This paper analyzes on the main difficulties faced by the improvement of the ability of local financial governance, sets up the concept of good governance of local finance, explores and builds the development pattern of local "big finance", and promotes the legalization of local financial governance. Starting with the establishment of a scientific evaluation system of local financial governance, this paper puts forward the reform path to enhance the ability of local government to manage finance.
【作者单位】：河南财经政法大学;
【基金】：国家社科基金青年项目(编号:16CJL023) 河南省教育厅人文社会科学研究重点项目(编号:2015-ZD-031) 湖南省国际经济与国际工程管理研究中心课题(编号:14IEPM03)资助
【分类号】：F812.2

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