国家治理体系下的财政分权治理结构

发布时间：2018-03-02 12:43

本文选题：国家治理　切入点：分权结构　出处：《南京社会科学》2015年01期 　论文类型：期刊论文

【摘要】："财政是国家治理的基础和重要支柱",以提高国家治理能力为核心的财政分权治理结构建设,应从四点入手:国家资源汲取、政治渗透和危机解决能力提升需财政支撑,现代财政分权治理结构须有较高集中性;事权划分构建哑铃形分权结构,税权划分分税为主、分成为辅,发挥中央地方两个积极性;转移支付改革以地方辖区居民效用最大化,上级政府有效监督,用途指定宽泛并按因素法分配资金的分类拨款,优化政府间资源配置效率;全面规范、公开透明的预算制度是国家治理体系与治理能力现代化的基础性制度载体,改革目前核心预算机构缺失、预算碎片化困境,推进全口径预算管理,引入参与式预算管理,试行分部门预算审议票决,整合预算监督资源,加强财政问责,承载公共受托责任。全文从一致性、不协调性、合法性三方面,探讨了财政分权治理结构的思路方略。
[Abstract]:"Finance is the foundation and important pillar of national governance". The construction of fiscal decentralization governance structure with improving national governance capacity as the core should start from four aspects: the absorption of national resources, the need of financial support for political infiltration and the enhancement of crisis resolution ability. The structure of modern fiscal decentralization should be highly centralized, the division of administrative power should be divided into dumbbell structure, the division of tax power should be mainly divided into taxes and divided into two parts, the initiative of central and local governments should be brought into play, and the reform of transfer payment should be based on the maximization of the utility of local residents. The higher level government effectively supervises, designates the use to be broad and distributes the fund according to the factor method the classification allotment, optimizes the intergovernmental resources allocation efficiency; An open and transparent budget system is the basic system carrier for the modernization of the national governance system and governance capacity. The reform of the current core budget institutions is lacking, the budget is fragmented, the full caliber budget management is promoted, and participatory budget management is introduced. This paper tries to examine and decide the budget of sub-departments, to integrate the resources of budget supervision, to strengthen fiscal accountability, and to carry public fiduciary responsibility. This paper probes into the ideas of fiscal decentralization from three aspects: consistency, disharmony and legitimacy.
【作者单位】：中国社会科学院财经战略研究院;
【分类号】：F812.2

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