政府间事权和支出责任的错配与匹配

发布时间：2018-05-07 23:20

本文选题：财政治理能力 + 事权　；参考：《地方财政研究》2015年05期

【摘要】：现代国家治理普遍采取的是政府、市场与社会"三维"合作共治制度安排,在政府责任清单里列举的只是市场与社会不能有效处理的公共事务,即所谓政府事权及支出责任。在此基础上,大国治理中通常要将政府事权及支出责任在政府不同层级之间加以具体划分,并保持事权与支出责任相适应、相匹配,进而分享税收、实施均等化转移支付,建立起规范稳定的分税制体制。在上述逻辑链条中,合理划分政府间事权及支出责任是分税制体制的根基。中国现行分税制体制是在1994年以提高"两个比重"为目标建立的,迄今已过去了20多年,期间,中国的经济社会结构已发生了深刻变化,财政体制则基本上没有什么变化,使得政府间事权与支出责任错配以及由此衍生的诸多财政风险日益显现,削弱了财政治理能力,由错配转为匹配是亟待研究解决的重要问题。
[Abstract]:Modern national governance generally adopts the arrangement of government, market and society "three dimensional" cooperation and co-governing system. In the list of government responsibilities, only the public affairs that the market and society can't deal with effectively, that is, the so-called government administrative power and expenditure responsibility, are listed in the list of government responsibilities. On this basis, the power and responsibility of government should be divided between different levels of government in the governance of big country, and the power and responsibility of government should be matched, and then the tax revenue should be shared, and the transfer payment should be equalized. Establish a standardized and stable tax distribution system. In the above logical chain, the rational division of intergovernmental authority and expenditure responsibility is the foundation of tax sharing system. China's current tax distribution system was established in 1994 with the objective of raising the "two proportions". More than 20 years have passed since then. During this period, profound changes have taken place in China's economic and social structure, while the financial system has basically not changed much. It makes the mismatch between governmental authority and expenditure responsibility and many financial risks arising from it appear day by day, which weakens the ability of financial governance. It is an important problem to be solved urgently to change from mismatch to match.
【作者单位】：武汉大学;
【基金】：国家社科重大招标项目(批准号:11&ZD041)的部分研究成果
【分类号】：D630;F812.2

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