%0 Journal Article
%T 变革中的地方财政风险控制<br>Regional Fiscal Risks Controlled in the System Reforms
%A 欧？Z华
%A 姚树洁
%A 罗丹
%A 张帆
%J 西安交通大学学报（社会科学版）
%D 2015
%R 10.15896/j.xjtuskxb.201504001
%X 2007年全球金融危机以来，中央4万亿刺激政策和地方政府不断涌现的各种投资平台使国民经济取得惊人增长，但房地产泡沫和地方债务负担不断加剧。党的第十八届三中全会提出全面深化改革的决议，并通过了顶层的改革举措以理顺中央与地方政府的财政关系，促进区域平衡发展。中国经济进入新常态，但基础性工作仍待总结。为此，回顾了中央和地方两级政府财政改革的演化过程，探讨了当前财政体制存在的问题及其政策影响，以及政府财政的管理效率，为进一步细化顶层设计给出了政策建议。<br>Since the world financial crisis in 2007, China has sustained its fast economic growth under the RMB 4 trillion stimulus package and local governments′ regional special purpose investment vehicles (SPIVs) for the acceleration of local economics. However, the inflating housing bubble and expanding local debts have been called into question. The 3rd Plenum of the 18th Chinese Communist Party National Congress announced a ′Resolution on Deepening Comprehensive Reform′. China′s economy has entered a period of new normal, which brings an opportunity to summarize the experiences in the past. Thus, this paper has in-depth reviews on the process of fiscal reform in China and local fiscal risks control，the problems and policy issues of current financial institutions and the management efficiencies of government finance. It gives the corresponding conclusions and the policy suggestions for deepening system reforms and detailing the top-level design
%K 财政改革
%K 财政收支
%K 分税制
%K 地方债务
%K 债务风险&lt
%K br&gt
%K fiscal reform
%K revenue collection and expenditure assignments
%K tax sharing
%K local debts
%K fiscal risks
%U http://skxb.xjtu.edu.cn/oa/DArticle.aspx?type=view&id=201504001