政府间“财政支出责任”划分研究

发布时间：2018-07-02 14:01

本文选题：财政体制 + 财政支出责任划分　；参考：《经济研究参考》2015年68期

【摘要】：党的十八届三中全会提出事权和支出责任相适应,对完善我国分税制财政体制和协调政府间财政分配关系非常重要。"支出责任"是政府"事权"的细化,划清支出责任是各级政府实现事权的保障,是财力与事权相匹配的重要前提,是解决政府间支出责任混乱的有力措施,是完善分税制财政体制的重要举措,认真研究"支出责任"是非常必要的,本文首先分析了"支出责任"提出的意义、内涵和定位,划分"支出责任"的理论依据和原则,然后分析了我国目前"支出责任"划分中存在的问题及原因,最后提出"支出责任"划分的基本思路和相关建议,以期对建立现代财政制度有所裨益。
[Abstract]:The third Plenary session of the 18th CPC Central Committee put forward that it is very important to perfect the fiscal system of tax-sharing system and coordinate the relationship between governments' financial distribution. " "Expenditure responsibility" is the refinement of the government's "administrative power", and the delineation of the expenditure responsibility is the guarantee for the governments at all levels to realize the administrative power, the important premise for the matching of financial resources with the administrative power, and the effective measure to solve the confusion of the intergovernmental expenditure responsibility. It is very necessary to study "expenditure responsibility" seriously. This paper first analyzes the significance, connotation and orientation of "expenditure responsibility", and the theoretical basis and principle of dividing "expenditure responsibility". Then it analyzes the existing problems and reasons in the division of "expenditure responsibility" in our country, and finally puts forward the basic ideas and relevant suggestions for the division of "expenditure responsibility" in order to benefit the establishment of modern financial system.
【作者单位】：财政部财政科学研究所;
【分类号】：F812.45

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