财政体制改革的政治学分析

本文在掌握大量材料的基础上，纵向考察了新中国成立以来财政体制改革所引起的中央和地方关系的变动情况；着重分析了改革开放以来中央和地方关系失衡在财政体制上的原因，并提出了以分税制重塑中央和地方财政关系时应注意的几个问题及解决措施。本文认为，高度集中的政治体制、计划经济体制和统收统支的财政体制是相互依存、密不可分的；建立社会主义市场经济体制必然要求实行分税制和分权制，必然要求以财政及其它经济手段作为调整中央和地方关系的主要手段。

A Political Analysis of the Reform in Finacial Management

Financial management is a subsection of economic management and is an important part of the power relationship between the central and local governments,pertaining to resourse disposition.The relationship between the central and local authorities is the relationship of the whole and its parts. Based on extensive data,this paper longitudinally studies the changes in the relationship between the central and local governments and the reasons for the changes in the financial management.The writer's point is that a highly centralized government inevitably demands a highly centralized financial management and giving more power to the local government obviously means giving it more control of the financial management.Similarly,decentralization of power and financial management is an integral part of building a socialist market economy.