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本文认为,我国现行财政体制存在的主要问题在于政府财政与市场配置资源的范围界限不清、政府间纵向财政支出责任划分含混、横向财政管理责权配置碎片化、财政体制法治化租度较低,因此深化财政体制改革的方向应当是在处理好政府与市场于配置资源方面分工关系基础上,以科学化、规范化、系统化、法治化为原则,努力构建责权一致、集散适度、调控有力的纵向与横向财政体制。
This paper argues that the main problems existing in China’s current fiscal system lie in the unclear scope of the government’s fiscal and market allocation of resources, the vertical division of responsibilities among governments, the fragmentation of the allocation of powers and responsibilities in the horizontal fiscal management, and the relatively low level of legalization of the fiscal system Therefore, the direction of deepening the reform of the financial system should be based on the principle of scientification, standardization, systematization and rule of law on the basis of handling the division of labor between the government and the market in allocating resources, and strive to establish a system of consistent responsibility and authority, proper distribution and regulation, Vertical and horizontal financial system.