现阶段我国财政事权与支出责任划分:理论与实践探索

发布时间：2018-03-09 19:13

本文选题：财政　切入点：事权　出处：《地方财政研究》2017年04期 　论文类型：期刊论文

【摘要】：自1994年分税制改革以来,我国围绕财权、事权、财力、支出责任这四个要素,经过了几轮关于政府间财政关系的改革,改革所表现的特征有二,一方面从收入端向支出端演进,一方面从全域向财政领域聚焦。《国务院关于推进中央与地方财政事权和支出责任划分改革的指导意见》的出台,标志着我国财政体制改革进入了一个新的发展阶段,如何让其中所明确的改革事项逐一落地,需要加强理论和实践两个层面的探索。为了形成切实可行的中央、地方财政事权与支出责任划分方案,一要做好"办事"与"花钱"的学问,二要实施"双向平衡"与"上下结合"的方略,三要形成具体划分标准、路径、方法和流程。
[Abstract]:Since the tax sharing reform in 1994, after several rounds of reform on the fiscal relations between governments, China has evolved from the revenue side to the expenditure side, focusing on the four elements of financial power, power, financial resources and expenditure responsibility. On the one hand, the focus from the whole region to the financial field. The introduction of the State Council's guiding opinion on promoting the division of central and local fiscal powers and expenditure responsibilities marks a new stage in the development of the financial system reform in China. It is necessary to strengthen the theoretical and practical exploration of how to make the specific reform items fall to the ground one by one. In order to form a feasible central government, the local financial authority and expenditure responsibility division plan, First, it is necessary to do a good job of "handling affairs" and "spending money", second, to implement the strategy of "two-way balance" and "combination of top and bottom", and third, to form specific criteria, paths, methods and processes.
【作者单位】：中国社会科学院;
【基金】：中国社会科学院财经战略研究院创新工程课题“‘十三五’时期深化财税价格体制改革研究——宏观经济政策选择与财税价格体制改革”阶段性成果
【分类号】：F812.2

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