分税制改革背景下我国地方财政重整制度的优化与改革

我国地方财政重整制度对地方举债行为进行了有效的控制，同时其作为一种应急处理制度大大减少了相关债权人的利益风险。然在分税制改革背景下，该制度在程序上出现了一些纰漏之处，以致在现实适用中出现环节衔接漏洞、主体规定不明、执行力度低下等问题，为了确保该制度的可操作性和实时性，应当对该制度进行改革和优化。

The Optimization and Reform of the Local Financial ReorganizationSystem in the Background of the Reform of the Tax-sharing System

Our country's local financial restructuring system has effectively controlled the local borrow?ing behavior. At the same time, as an emergency treatment system, it has greatly reduced the interestrisks of relevant creditors. However, under the background of tax sharing reform, there are some flawsin the procedure of the system, resulting in problems such as link connection loopholes, unclear mainprovisions and low execution in practical application. In order to ensure the operability and real-timeperformance of the system, the system should be reformed and optimized.