事权划分法治化的中国路径

发布时间：2018-04-25 02:01

本文选题：财税体制 + 事权划分　；参考：《中国社会科学》2017年02期

【摘要】：推进各级政府事权规范化、法律化,是深化财税改革和建设法治财税的重要举措。我国应在法律层面明确各级政府间的事权划分,通过法律机制保障和促进各级政府履行事权。赋予政府事权是为有效保障公民基本权利的实现,在明晰政府职能边界的前提下,运用法律手段、遵循谦抑原则厘定事权范围。事权划分的经济标准更为基础,法律标准对由经济标准导出的划分格局进行调适。事权可分为立法监管和事权实施,现行法律体系对立法监管事权的配置相对合理,但其中法律监督、特别是司法事权应适当向中央集中;在事权实施层面,现行制度为行政化分权留下空间,且不同层级政府间事权同质化较明显。事权划分法治化要求制定财政基本法明确各级政府的事权;政府间财权划分和转移支付体制的优化、预算硬约束的实现,是事权划分的制度保障;从根本上,通过对公民权利体系的法律确认,可以促进法定事权的落实。
[Abstract]:It is an important measure to deepen the reform of finance and tax and to construct the rule of law for promoting the standardization and legalization of the administrative power of governments at all levels. Our country should make clear the division of administrative power among all levels of government at the legal level, and guarantee and promote the implementation of the administrative power by the legal mechanism. In order to effectively guarantee the realization of citizens' basic rights, the government is endowed with the power of administration. On the premise of clarifying the boundaries of government functions, the scope of the power is determined by legal means and following the principle of modesty. The economic standard of the division of administrative power is more basic, and the legal standard adjusts the pattern of division derived from the economic standard. The administrative power can be divided into legislative supervision and administrative power implementation. The present legal system has relatively reasonable allocation of the legislative supervision power, but the legal supervision, especially the judicial authority, should be appropriately centralized to the central government. The current system leaves room for administrative decentralization, and different levels of inter-governmental power are homogenized. The rule of law in the division of administrative power requires the establishment of the basic law of finance to define the administrative power of governments at all levels, the optimization of the system of financial power division and transfer payment between governments, and the realization of hard budgetary constraints are the institutional safeguards for the division of administrative powers. Through the legal confirmation of the civil rights system, we can promote the implementation of the legal right.
【作者单位】：北京大学法学院;中国财税法治战略研究院;中南财经政法大学法学院;
【基金】：2013年国家社会科学基金重大项目“促进收入公平分配的财税法制创新研究”(13&ZD028) 2012年国家社会科学基金重点项目“公共财政监督法律制度研究”(12AFX013)阶段性成果
【分类号】：D920.0

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