中央与地方财政分权法律制度研究

发布时间：2018-06-09 00:40

本文选题：中央与地方 + 财政分权　；参考：《沈阳师范大学》2017年硕士论文

【摘要】：党的十八届三中全会提出建立“现代财政制度”,并强调现代财政制度的建立是推进国家治理体系和治理能力现代化、实现国家长治久安的制度保障;党的十八届四中全会提出全面推进依法治国的总目标,进而将我国的财政制度提升到法治层面。中央与地方的财政分权作为我国现代财政制度的重要内容,中央与地方的财政分权也应从法律层面进行研究。若要了解中央与地方财政分权的来源首先要以财政分权的理论阐释为基础,并通过这些理论纵观财政分权的模式选择及原因。虽然我国是单一制国家,也存在着不同程度上的分权。我国从五十年代的统收统支财政管理体制,到财政包干体制以及从1994年开始实施的分税制改革等,财税体制不断依据当时的政治经济状况进行中央与地方财政权的分配。到目前为止,财税体制改革体现了以“事权与财权相统一”到“事权与支出责任相适应”的转变特点。在适应社会经济的发展进行转变的过程中,中央与地方分权的法律制度改革应该遵循中央与地方财政分权法定原则、事权与支出责任相适应原则和公共性原则。根据这些原则结合我国目前的中央与地方财政分权制度建设现状,发现央地在事权范围的界定和支出责任的划分、税权的建立以及转移支付功能存在问题。并以这三方面为核心内容提出对我国中央与地方财政分权法律制度完善的建议。我国中央与地方的财政分权应在分权法定这一总的指导原则下,完善事权范围的划分,通过合理的划分税权和使用转移支付功能,做到适应事权与支出责任相适应。
[Abstract]:The third Plenary session of the 18th CPC Central Committee put forward the establishment of "modern financial system", and emphasized that the establishment of modern financial system is the institutional guarantee to promote the modernization of national governance system and governance ability and to realize the long-term stability of the country. The fourth Plenary session of the 18th CPC Central Committee put forward the overall goal of comprehensively promoting the rule of law, and then the financial system of our country was promoted to the level of rule by law. Fiscal decentralization between central and local governments is an important part of China's modern financial system, and the fiscal decentralization between central and local governments should also be studied from the legal level. If we want to understand the source of fiscal decentralization between central and local governments, we should first base on the explanation of fiscal decentralization theory, and through these theories, we should make a general survey of the mode choice and reasons of fiscal decentralization. Although China is a unitary country, there are different degrees of decentralization. From the financial management system of unified income and expenditure in the fifties, to the financial system and the reform of the tax distribution system, which began in 1994, the fiscal and taxation system has continuously distributed the central and local fiscal power according to the political and economic situation at that time. So far, the reform of fiscal and taxation system has reflected the characteristics of the transformation from "unity of administrative power and financial power" to "adaptability of administrative power and expenditure responsibility". In the process of adapting to the development of social economy, the reform of the legal system of central and local decentralization should follow the legal principle of decentralization of central and local finance, the principle of adaptability between administrative power and expenditure responsibility and the principle of publicity. According to these principles combined with the current situation of the central and local fiscal decentralization system in our country, it is found that there are some problems in the definition of the scope of central authority, the division of expenditure responsibility, the establishment of tax power and the function of transfer payment. Taking these three aspects as the core content, the author puts forward some suggestions on perfecting the legal system of central and local fiscal decentralization. The fiscal decentralization between central and local governments should be based on the general guiding principle of decentralization and the division of the scope of administrative power should be perfected. Through the rational division of tax power and the use of the function of transfer payment, it is necessary to adapt the power of affairs to the responsibility of expenditure.
【学位授予单位】：沈阳师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.2

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