地方财政体制运行困境与改革路径研究

地方财政体制是在明确分税制作为中央和地方之间的财政体制后，省以下各级地方政府之间财政分配关系的基本制度。分税制财政体制在取得一定成效的同时，也暴露出了许多问题和矛盾，这在地方财政体制的不规范性和低效性得到了集中的反映。可以通过调整和细化各级政府的事权范围和支出责任，明确划分地方财政收入范围，健全地方政府转移支付制度，减少地方财政级次以及深化相关配套措施进一步完善地方财政体制，更好地促进地方财政发展。

Local Financial Institution's Operation Dilemma and its Reform

Local financial institution acts as a basic finance distribution institution among governments at various levels under provincial government after tax-sharing institution was clearly confirmed as the financial institution of central and local governments. Though the tax sharing institution has achieved certain progress, it also exposes so many problems and contradictions which are reflected by its irregulations and low efficiency. We can adjust and refine power scope and expenditure responsibility of the governments at different levels, define the local financial revenue range clearly, improve the local government＇s transfer payment system, reduce local financial levels and improve corresponding measurements in order to promote local financial institution＇s development.