我国政府补贴的法律治理

发布时间：2018-03-23 12:24

本文选题：补贴　切入点：财政　出处：《江淮论坛》2017年03期

【摘要】：我国的政府补贴,主要依据规范性文件,规模庞大,种类繁杂。政府补贴的权力缺乏有效约束,严重影响了财政支出的公共性,不利于维护公平竞争的市场环境。规制政府补贴,有必要从政府补贴的范围限定和权限配置入手,以补贴基本范围的法定,限制法定补贴的设立,横向上强化权力机关的财政决策权,纵向上在地方财政自主的改革框架下,明晰地方政府的补贴权限。并从抑制补贴规模的扩张、控制法定补贴的设立、完善财政监管以及健全审查机制等方面,整治我国补贴支出的无序现状。
[Abstract]:The government subsidies in our country are mainly based on normative documents. They are large in scale and complicated in variety. The power of government subsidies lacks of effective restraint, which seriously affects the public nature of financial expenditure. It is necessary to limit the scope of government subsidies and the allocation of their powers to limit the establishment of legal subsidies in the light of the statutory nature of the basic scope of subsidies, as well as to regulate government subsidies, which are not conducive to the maintenance of a fair competitive market environment. Horizontally, we should strengthen the financial decision-making power of power organs, clarify the subsidy authority of local governments under the framework of the reform of local fiscal autonomy vertically, and control the establishment of statutory subsidies from restraining the expansion of subsidy scale, and controlling the establishment of statutory subsidies. Improve financial supervision and review mechanism to rectify the disorderly status of subsidy expenditure in China.
【作者单位】：安徽大学法学院;
【基金】：安徽省高校省级优秀青年人才基金重点项目(2013SQRW004ZD) 安徽大学博士科研启动经费项目(J10113190053)
【分类号】：D922.2

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