我国政府间事权与支出责任划分再思考——基于对加拿大财政联邦主义制度安排的分析

发布时间：2018-10-11 11:20

【摘要】：在政府间划分权力及支出责任的作法是联邦制国家的普遍作法,并由此形成一系列财政联邦主义理论观点及制度安排。加拿大作为一个老牌联邦制国家,其政府间财政关系,政府间立法权划分,政府间支出责任分担,以及政府间就公共服务供给而形成的以政府间协作为特殊的政府间关系等制度安排别具特色。本文对加拿大以上制度安排进行分析及研究,并得到我国划分政府间事权及支出责任的经验借鉴:一是公共服务的事权及支出进行划分的两层含义;二是公共服务供给立法权划分及其稳定性;三是公共服务的实际支出责任划分及其灵活性;四是一国政府间关系的变化调整。
[Abstract]:The division of power and expenditure responsibility among governments is a common practice in federal countries and a series of fiscal federalism theories and institutional arrangements are formed. Canada, as an established federal country, has its intergovernmental financial relations, intergovernmental legislative powers, and intergovernmental expenditure responsibilities. And the inter-governmental system arrangement of public service supply is characterized by the inter-governmental cooperation as the special inter-governmental relationship. This paper analyzes and studies the above institutional arrangements in Canada, and draws lessons from our country's experience in dividing the intergovernmental authority and expenditure responsibility: first, the two meanings of the division of public service authority and expenditure; The second is the division of the legislative power of the public service supply and its stability, the third is the division of the actual expenditure responsibility of the public service and its flexibility, and the fourth is the change and adjustment of the relationship between the governments of one country.
【作者单位】：财政部财政科学研究所;
【基金】：国家教育部哲学社会科学研究重大课题攻关项目“公共财政安全监测预警机制研究”(12JZD031) 国家自然科学基金课题“基本公共服务均等化与我国均衡性转移支付测度体系研究”(71173179)的阶段性成果
【分类号】：F812.2

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