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Jingdong book

财税体制转型

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Jingdong book

财税体制转型

Name: 财税体制转型
Brand: Jingdong book
SKU: 3110225941
Price: 42.90 USD
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财政乃一国政权体系中“以政控财，以财行政”的分配体系。要加强财税改革与价格、土地、金融等项改革的配套联动，落实全面深化改革的目标要求。

Content Description

财政作为一国政权体系中“以政控财，以财行政”的分配体系，其体制安排首先要解决的是资源配置中基于产权契约和在法治环境、政府作用之下的效率激励、创业创新响应机制问题和利益分配过程的公正、可预期、可持续问题，进而服务、影响、制衡资源配置全局；重点是处理好政府和市场（与作为市场主体的企业）、中央和地方、公共权力体系和公民这三大基本的经济社会关系。《财税体制转型》遵循问题导向一目标引领一实务操作的研究脉络，提出适应国家治理现代化的财政制度改革的思路、基本目标与路径。

Author Description

贾康，现任全国政协委员、政协经济委员会委员，中国国际经济交流中心、中国税务学会、中国城市金融学会和中国改革研究会常务理事，中国财政学会顾问，北京市、上海市人民政府特聘专家，福建省、安徽省、甘肃省人民政府顾问，西藏自治区和广西壮族自治区人民政府咨询委员，北京大学、中国人民大学、国家行政学院、南开大学、武汉大学、厦门大学、安徽大学、天津财经大学、江西财经大学、西南财经大学、西南交通大学、广东商学院、首都经贸大学等高校特聘教授。1995年享受国务院政府特殊津贴。1997年被评为“国家百千万人才工程”高层次学术带头人。1988年曾入选亨氏基金项目，赴美国匹兹堡大学做访问学者一年。多次参加国家经济政策制定的研究工作和主持或参加国内外多项课题，出版和发表多部专著和数百篇论文、数千篇财经文稿。多次受朱镕基、温家宝、胡锦涛和李克强等中央领导同志之邀座谈经济工作（媒体称之为“中南海问策”）。担任2010年1月8日中央政治局第十八次集体学习“财税体制改革”专题的讲解人之一。孙）台方经济科学奖、黄达一蒙代尔经济学奖和中国软科学大奖获得者。国家“十五”、“十二五”和“十三五”规划专家委员会委员。曾长期担任财政部财政科学研究所所长。

刘薇，蒙古族，经济学博士。财政部财政科学研究所金融研究中心副研究员、硕士生导师，中国财政学会公私合作（PPP）专业委员会副秘书长。主要研究领域为财政理论与政策、财政金融的关系协调、地方政府债务、投融资体制。

Catalogue

绪论促进包容性增长、支撑全面改革的财政体制变革的背景与思路
一、中国实现现代化战略目标的新阶段、新挑战和无可回避的全面改革
（一）“现代国家治理”理念下继续推进经济社会转轨的时代要求
（二）经济发展新常态下财税改革支撑全面改革的现实需要
二、以包容性增长联结现代化战略目标的哲理思考和道路选择
（一）高屋建瓴统观全局的战略思维与“中国抉择”
（二）“政府万能”幻觉终归虚妄，“福利赶超”过程难在戒急
（三）财税服务全局的理性大前提：“真正让市场充分起作用”
三、公共财政对全面改革的支撑：回顾与展望
（一）1994年分税制改革的里程碑意义和历史性贡献
（二）分税制财政体制内洽于市场经济
（三）完整、准确地理解分税制所应澄清的几个重要认识
（四）公共财政的提出与公共财政制度建设
（五）在全面改革中深化财政体制改革的基本思路与要领
（六）公共财政为建立现代财政制度奠定良好基础
四、分税制的国际实践与中国借鉴
（一）美国分税制的基本情况
（二）德国分税制的基本情况
（三）日本分税制的基本情况
（四）市场经济国家分税制的启示

第一篇问题导向：中国财税体制面临的突出问题
一、我国目前分税制财政体制有待理顺的问题
（一）事权与支出责任方面的问题
（二）政府间收入及税制方面的问题
（三）转移支付体系方面的问题
（四）省以下财政体制方面的问题
二、政策优化、绩效提升所需的管理制度支撑不足问题
（一）全口径预算问题
（二）绩效管理与问责机制问题
（三）政府会计制度改革问题
（四）审计与监督制度不完善问题
三、财政的可持续性相关问题
（一）经济减速带来财政收入增速回落
（二）“刘易斯拐点”出现，人口红利消失
（三）基础设施投资空间仍可观，社会性支出压力增加
（四）财政风险的积累
四、改革的阻力、障碍因素分析
（一）观念认识上的固化
（二）法律上的制约和缺失
……
第二篇目标引领：财税体制改革的总体思路、基本目标与路径
第三篇实务操作：构建适应国家治理现代化的现代财税体制
第四篇风险防控和配套联动
参考文献
后记

Introduction

2020：经济转型升级的历史抉择
迟福林
13亿多人的大国，正处于“千年未有之变局”。变革、转型、创新，是这个时代的主旋律、主音符。在增长、转型、改革高度融合的新时代，“大转型”是决定中国命运的关键所在：不仅要在转型中全面清理传统体制遗留的“有毒资产”，而且要在转型中加快形成新的发展方式，释放新的发展动力。
“十三五”的中国“大转型”具有历史决定性。以经济转型为重点，社会转型、政府转型都处于承上启下、攻坚克难的关键时期。总的判断是，2020年是一个坎：化解短期增长压力的希望在2020;转变经济发展方式的关键在2020;实现全面小康、迈向高收入国家行列的关节点在2020。如果谋划好、把握好2020这个“中期”，就能奠定中长期公平可持续增长的坚实基础；如果错失2020“中期”这个重要历史机遇期，就会失去“大转型”的主动权，并带来多方面系统性的经济风险。
“十三五”实现经济转型升级的实质性突破，关键是把握和处理好“四个三”。首先，抓住三大趋势：一是从“中国制造”走向“中国智造”的工业转型升级大趋势；二是从规模城镇化走向人口城镇化的城镇化转型升级大趋势；三是从物质型消费走向服务型消费的消费结构升级大趋势。其次，应对三大挑战：一是在经济下行压力下，加大结构调整力度，实现结构改革的重大突破；二是应对全球新一轮科技革命，加快提升创新能力，实现“弯道超车”；三是在改革上要“真改”、“实改”。当前，转型更加依赖于改革的全面突破，对改革的依赖性更强。没有制度结构的变革，转型寸步难行，增长也将面临巨大压力。再次，实现三大目标：一是在产业上，加快推进制造业服务化进程，形成服务业主导的产业结构；二是增长动力上，形成消费主导的经济增长新格局，消费引导投资，内需成为拉动经济增长的主要动力；三是对外开放上，形成以服务贸易为主的开放新格局，实现服务贸易规模倍增。最后，处理好三大关系：一是短期与中长期关系，做好2020“中期”这篇大文章，立足中期、化解短期、着眼长期；二是速度与结构关系，在保持7%左右增速的同时，加快结构调整的进度；三是政策与体制关系，在经济下行压力下，关键是在制度创新中形成政策优势。
近40年的改革开放，给我们留下许多宝贵的财富。最重要的一条就是：越是形势复杂，越是环境巨变，越需要坚定改革的决心不动摇，坚持转型的方向不动摇。这就需要对“大转型”进行大布局、大谋划，需要实现产业结构，城乡结构、区域结构、所有制结构、开放结构、行政权力结构等改革的重大突破，需要对绿色可持续发展、“互联网+”等发展趋势进行前瞻性的谋划，布好“先手棋”。
基于对“十三五”转型改革的判断，中国（海南）改革发展研究院与浙江大学出版社联合策划出版这套“大国大转型——中国经济转型与创新发展丛书”。丛书在把握战略性、前瞻性和学术性的基础上，注重可读性。我们期望，本套丛书能够对关注中国转型改革的读者有所启示，对促进“十三五”转型改革发挥积极作用。

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