摘要
20世纪80年代的"财政承包制"改革,在赋予地方和企业一定经济活力的同时,却严重削弱了国家财政汲取效率,在一定程度上造成了财政体制的无序和混乱。1994年的分税制改革,既扭转了中央和地方之间的财政格局,又规范了政府和企业之间的关系,是对中国市场经济的重要体制奠基。政府财政汲取效率和能力大为增长,政府历年一般公共预算收入均快于GDP增长速度。同时,以此后土地出让金为主体的政府性基金预算收入快速增长,政府社保基金预算收入随着社保制度的建立和完善而急速攀升,政府国有资本经营预算得以初步建立。"四本预算"合计占GDP的比重快速增长,近年已接近40%的水平,相当于经济合作与发展组织国家的平均水平。一个市场经济体制下的"大政府"在短期内迅速成长起来,这对政府治理体制和治理能力都提出了新的巨大挑战。
The financial contracting system reform of the 1980 s,although granted local governments and enterprises certain economic vitality,severely weakened the efficiency of the state's fiscal extraction,and to a certain extent,plunged the fiscal system into disarray. The tax-sharing system reform in 1994 not only reversed the fiscal trend between the central and local governments,but also standardized the relationship between the government and enterprises. It is therefore an important institutional grounding for China's market economy. The institutional effects of the tax-sharing system have been fully released,the government's fiscal efficiency and ability have greatly increased,and the government's general public budget revenue over the years has grown faster than the GDP growth rate. At the same time,the budget revenue of the governmental funds with land transfer fees as the mainstay has grown rapidly. The budget revenue of the government's social security fund has risen rapidly with the establishment and improvement of the social security system,and the operational budget of the state-owned capital has been introduced. Since 1994,the incomes of the general public budget,governmental fund budget,social security fund budget and state-owned capital operational budget(collectively referred to as the"four budgets of the government")have accounted for an increasingly greater proportion of GDP,approaching 40% in recent years. It is comparable to the average level of the OECD countries. The"big government"under a market economy system has grown rapidly in a short period,which will challenge the governing system and governing capabilities of the government greatly.
出处
《开放时代》
CSSCI
北大核心
2018年第3期166-194,共29页
Open Times
基金
中国博士后科学基金面上资助项目"项目制与科层制的关系机制研究"(项目号:212400203)的阶段性研究成果
