论以事权为核心的中央地方关系的构建

发布时间：2018-03-13 10:21

本文选题：事权　切入点：中央地方关系　出处：《华中师范大学》2011年硕士论文　论文类型：学位论文

【摘要】：中央和地方关系是国家权力配置中的重大问题,如何合理配置中央和地方的财权和事权是宪法学研究的重要课题。我国中央地方关系在当前的实践和理论中都出现了一些问题,既有历史因素造成的,也有当前新的形势产生的,其中关键的一个因素就是1994年的分税制改革。分税制改革以来,地方的财权受到极大的影响,主要表现在税种的设计、分配、获取和事权的分配等领域,那些数目大且容易获得的税收都归于中央,但中央的事权相对较少；而地方政府不仅需要解决本区域的事务,也要负责中央政策的执行,但税收量小,还没有稳定的保障,导致严重的事权财权不匹配。对于中央地方关系,国内学者进行过一些研究。财税学者倾向于从财权角度分析,基本上是围绕分权或者财政制度为中心展开,明确提出以事权为核心来研究中央地方关系的鲜有见到,在中央政府公布的相关文件中有“财权与事权要统一(要匹配)”的提法,但并没有明显的决定与被决定关系。近二十年来以财权为中心构建起来的中央地方关系,由于没有明确中央和地方政府在公共服务领域上的各自职责,从而出现诸多问题不能得到有效解决,有些问题甚至愈演愈烈,进而出现了“跑部钱进”、地方同质化竞争,腐败滋生以及“政府越位、缺位、错位”等现象,并有越来越严重的趋势,这说明了以财权为中心的中央地方关系的思路已不能适应我国经济社会发展的新要求。基于此,笔者认为应当建立起以事权为核心的中央地方关系。我国是社会主义国家,是人民民主专政的政权,执政党和政府是以为人民服务为出发点和归宿,为的是让“发展的成果由人民群众享有”。那么就应当从事权角度着眼,找出我国当前中央地方事权财权领域出现的问题并加以分析和解决,建立起以事权为核心的中央地方关系。本文首先从事权的概念入手,阐述了事权的内涵与特点,并对与事权紧密相关的财权、公共服务、支出责任等概念进行了辨析；第二部分从新中国成立以来的中央地方事权划分模式的历史进程中分析当前我国事权划分方面存在的问题及原因；第三部分考察了市场经济成熟、中央地方关系处理较好、政府能够为公民提供基本的公共产品的国家的经验,讨论了其经验我国的相关制度建设的借鉴意义和参考价值,最后提出了以事权为核心构建我国中央地方关系的思路和举措。
[Abstract]:The relationship between the central and local governments is a major problem in the allocation of state power. How to allocate the financial and administrative powers of the central and local authorities is an important subject in the study of constitutional law. Some problems have emerged in the current practice and theory of the relationship between the central and local authorities in China. The key factor is the tax distribution reform in 1994. Since the tax distribution reform, local financial power has been greatly affected, mainly in the design and distribution of taxes. In areas such as access and the distribution of administrative power, the large and easily available tax revenues are attributed to the central authorities, but the central authorities have relatively little authority; and local governments need not only to resolve the affairs of the region, but also to be responsible for the implementation of central policies. However, the tax volume is small, there is no stable protection, leading to serious mismatch of power and financial power. Domestic scholars have done some research on the relationship between central and local governments. Fiscal and tax scholars tend to analyze it from the perspective of fiscal power, basically focusing on decentralization or fiscal system. It has been clearly pointed out that it is rare to study the relationship between the central and local authorities with the central authority as the core. In the relevant documents published by the central government, there is a reference that "financial power and administrative power should be unified (to be matched)." But there is no obvious relationship between decision and decision. The relationship between central and local governments, built around fiscal power in the last two decades, has not been clear about the respective responsibilities of central and local governments in the field of public services. As a result, there are many problems that cannot be effectively solved, some of which are even becoming more and more serious, resulting in "running department Qian Jin", local homogenization competition, corruption breeding and "government offside, absence, dislocation" and so on. And there is a more and more serious trend, which shows that the central and local relations centered on financial power can no longer meet the new requirements of our country's economic and social development. Based on this, the author believes that the central and local relations should be established with the power of affairs as the core. China is a socialist country, a political power under the people's democratic dictatorship, and the ruling party and the government take serving the people as the starting point and destination. In order to enable "the fruits of development to be enjoyed by the masses of the people." then, from the perspective of administrative power, we should find out and analyze and solve the problems existing in the field of financial power of the central and local authorities in our country. To establish a central and local relationship with the central and local authorities as the core. This paper begins with the concept of the power of affairs, expounds the connotation and characteristics of the power of affairs, and discriminates and analyzes the concepts of financial power, public service and expenditure responsibility which are closely related to the power of affairs. The second part analyzes the existing problems and reasons of the division of the central and local affairs power from the historical process of the central and local authority division model since the founding of New China, the third part investigates the maturity of the market economy and the better handling of the relationship between the central and local governments. The government can provide the national experience of the basic public goods for the citizens, discusses its experience, the reference significance and the reference value of the related system construction of our country, finally puts forward the thought and the measure of constructing the relationship between the central government and the local government with the power of affairs as the core.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D921

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