关于政府间事权与支出责任划分的几个理论问题

发布时间：2018-11-09 09:33

【摘要】：建立事权和支出责任相适应的制度,是当前我国财政体制改革领域乃至经济社会发展中的一个重大和焦点问题。本文既着眼于财政,又跳出财政的视野,就涉及建立事权和支出责任相适应的制度的几个深层次理论问题,包括事权与支出责任划分的理论基础、政府间职能设置、权力配置模式选择、事权与支出责任主体利益表达和平衡、事权和支出责任相适应制度的政策着力点选择、政府间转移支付功能定位等问题,进行了深入分析,提出了笔者的一些思考,希冀能为推进我国政府间事权与支出责任划分进而建立事权和支出责任相适应的制度有所裨益。
[Abstract]:It is an important and focal issue in the field of financial system reform and even in the economic and social development to establish a system that adapts to the responsibility of affairs and expenditure. This paper not only focuses on finance, but also jumps out of the financial field, and discusses several deep theoretical problems concerning the establishment of a system that adapts to the right of administration and the responsibility of expenditure, including the theoretical basis of the division of the power of affairs and the responsibility of expenditure, and the establishment of intergovernmental functions. This paper makes a deep analysis on the choice of power allocation mode, the expression and balance of the interests of the subject of power and expenditure responsibility, the policy focus selection of the corresponding system, the function orientation of intergovernmental transfer payment, and so on. Some thoughts of the author are put forward in the hope that it will be helpful to promote the division between the governmental authority and the responsibility of expenditure and to establish a system that adapts to the right of affairs and the responsibility of expenditure.
【作者单位】：山东大学商学院;
【基金】：国家社科基金重点资助项目“深化税收制度改革与完善地方税系研究”(项目编号:14&AZD023)
【分类号】：F812.2

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