财政分权与我国地方政府角色的再认识——地方化与辅助性原则的视角

发布时间：2018-05-13 11:39

  本文选题：央地关系 + 财政分权　； 参考：《东方法学》2017年05期

【摘要】：财政事权和支出责任的划分,表面上看是一个治理技术问题,实际上是一个国家治理体制问题。《国务院关于推进中央与地方财政事权和支出责任划分改革的指导意见》试图在治理技术层面对财政权责进行纵向界分,但这一改革进程需要在关注技术性、局部性改革的同时,引入结构性和系统性改革思维。地方政府的角色界定及其法律地位的明确化,是央地财政关系的一个核心因素。通过引入地方化原则、辅助性原则而明确地方性政府的主体地位,对于当前正在进行的财政改革具有基础性意义,对优化我国纵向治理结构也具有重要意义。
[Abstract]:On the face of it, the division between financial authority and expenditure responsibility is a technical issue of governance. In fact, it is a national governance system problem. The State Council's guiding opinion on promoting the reform of the division of central and local fiscal powers and expenditure responsibilities attempts to divide fiscal powers and responsibilities vertically at the technical level of governance. But this reform process needs to introduce structural and systematic reform thinking while paying attention to technical and local reform. The definition of local government's role and the clarity of its legal status are a core factor in the financial relationship between central and local governments. By introducing the principle of localization and the principle of subsidiarity, it is of fundamental significance to define the principal position of local government, which is of fundamental significance to the current financial reform and also to the optimization of the vertical governance structure of our country.
【作者单位】： 厦门大学法学院博士后流动站;
【基金】：中国博士后科学基金第61批面上资助课题“基层政府治理的'本地化'和法治化原则研究”(项目批准号:2017M612122)的阶段性研究成果
【分类号】：D630
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本文编号：1882993