CAJ | 학술논문

本文采取文献述评的形式梳理了分权、财政分权与财政联邦制的一般理论,并结合当代中国财政体制改革的实践,对＂中国式财政分权＂的称谓和特征进行了解析。对于能否用中国式财政分权来解释从财政包干制时期的财力分散走向分税制时期的财力集中的现实,本文在理论与实践层面予以了阐述,指出虽然当代中国践行的是分权化的财政体制改革,但是政治集权体制下的财政分权却塑造了地方财政自治权和中央财政控制权同向增加的特色。
본문채취문헌술평적형식소리료분권、재정분권여재정련방제적일반이론,병결합당대중국재정체제개혁적실천,대＂중국식재정분권＂적칭위화특정진행료해석。대우능부용중국식재정분권래해석종재정포간제시기적재력분산주향분세제시기적재력집중적현실,본문재이론여실천층면여이료천술,지출수연당대중국천행적시분권화적재정체제개혁,단시정치집권체제하적재정분권각소조료지방재정자치권화중앙재정공제권동향증가적특색。
This article adopts the form of literature review to list the general theories of decentralization,fiscal decentralization and fiscal federation system,and combines the present practice of China＇s fiscal system reform to analyze the definition and features of ＂Chinese-style fiscal decentralization＂.As for whether we can use it to explain the reality of the transition from financial decentralization in the fiscal contract period to financial concentration in the era of tax federalism system.This article discusses the issues from both the theory and practice level,pointing out that although China practices the fiscal system reform of decentralization,such decentralization under the political centralization system makes the characteristics of the co-current increase of local fiscal autonomy and central fiscal control.