基于路径优化的我国地方政府间事权和支出责任再划分
发布时间：2018-11-11 20:08
【摘要】：地方政府间事权和支出责任的合理划分是规范地方政府间财政关系的基础。分税制以来,我国地方政府间财政关系调整中更多着力于财权划分,事权和支出责任划分一直采取"上级主导、层层下放"路径下的原则性划分,这就造成了地方政府间事权和支出责任的模糊和不科学。因此,我国地方事权和支出责任的路径应由现有的"上级主导、层层下放"路径优化为"事权法定、外溢共担、超负上移"路径,从而形成事权法定、因地制宜、分工合作、财力事权匹配的地方政府间事权和支出责任划分框架。
[Abstract]:The rational division of local government's administrative power and expenditure responsibility is the basis of standardizing the financial relationship between local governments. Since the tax-sharing system, more efforts have been put into the division of financial power in the adjustment of fiscal relations among local governments in our country. The division of administrative power and expenditure responsibility has always adopted the principle division under the path of "superior leading, layer by layer decentralization". This resulted in the ambiguity and unscientific nature of the local government's responsibility for affairs and expenditures. Therefore, the path of local administrative power and expenditure responsibility in our country should be optimized by the existing "superior leadership, layer by layer decentralization" path to the path of "administrative power legal, spillover co-burden, super negative upward shift", thus forming the legal right of affairs, local conditions, division of work and cooperation. The financial power matches the local government authority and the expenditure responsibility division frame.
【作者单位】： 江西财经大学财税与公共管理学院;
【分类号】：D630;F812
[Abstract]:The rational division of local government's administrative power and expenditure responsibility is the basis of standardizing the financial relationship between local governments. Since the tax-sharing system, more efforts have been put into the division of financial power in the adjustment of fiscal relations among local governments in our country. The division of administrative power and expenditure responsibility has always adopted the principle division under the path of "superior leading, layer by layer decentralization". This resulted in the ambiguity and unscientific nature of the local government's responsibility for affairs and expenditures. Therefore, the path of local administrative power and expenditure responsibility in our country should be optimized by the existing "superior leadership, layer by layer decentralization" path to the path of "administrative power legal, spillover co-burden, super negative upward shift", thus forming the legal right of affairs, local conditions, division of work and cooperation. The financial power matches the local government authority and the expenditure responsibility division frame.
【作者单位】： 江西财经大学财税与公共管理学院;
【分类号】：D630;F812
【参考文献】
相关期刊论文 前2条
1 贾康;梁季;;辨析分税制之争:配套改革取向下的全面审视[J];财政研究;2013年12期
2 马万里;;多中心治理下的政府间事权划分新论——兼论财力与事权相匹配的第二条(事权)路径[J];经济社会体制比较;2013年06期
【共引文献】
相关期刊论文 前4条
1 杨志安;汤旖t，
本文编号：2325996
本文链接：https://www.wllwen.com/guanlilunwen/shuishoucaizhenglunwen/2325996.html
