党的十九大报告指出,加快建立现代财政制度,建立权责清晰、财力协调、区域均衡的中央和地方财政关系。这为我国政府间财政关系的改革指明了方向,形成了改革的新路标。本文力图通过回顾新中国建立以来、特别是改革开放以来的财政关系演变,分析当前政府间财政关系的现状,并按照“权责清晰、财力协调、区域均衡”的原则,针对当前政府间财政关系中突出的难点提出了改革建议,以为形成符合我国实际的财政关系改革新路标建言献策。

The Report of the 19th National Congress of the Communist Party of China pointed out that establishing a fiscal relationship between the central and local governments built upon clearly defined powers and responsibilities, appropriate financial resource allocation, and greater balance between regions. This pointed out the direction for the reform of the fiscal relations between our governments and formed a new roadmap for reform. This paper attempts to analyze the current status of the current inter-governmental financial relations by reviewing the evolution of the financial relations since the founding of the People's Republic of China, especially since the reform and opening up, and in accordance with the principle of “clear power and accountability, balance of financial resources, and regional balance” and the current intergovernmental fiscal relations. Difficulties are highlighted in order to formulate suggestions for the reform of the new financial roadmap in line with China's actual fiscal relations.