论中央与地方事权和财权划分模式
发布时间：2018-10-22 16:24
【摘要】：恩格斯曾经说过,集权是国家的本质,是国家的生命基础。无论是君主专制政体还是共和政体,每个国家的最终目标都是力求集权,目的是权力的统一。但是为了充分发挥地方的积极性和提高行政管理效率又必须要适度的分权,这样就导致了中央与地方关系的调整和变动无论是中央集权基础上的单一制,还是地方分权基础上的联邦制,都强调合理划分中央与地方的事权和财权。我国1994年的分税制改革其着重点是对财政权限的重新分配,即由地方集中到中央,而按照这种思路本应一起集中到中央的事权却下放到了地方,由此导致了事权和财权的不匹配,并由此而引起中央与地方关系的紧张。因此可以说在这样的背景下研究合理划分中央与地方的事权和财权不管是从理论上还是实践上无疑都具有十分重大的意义。 本文第一部分首先对事权和财权的概念进行了最基本的界定,尤其是对中央政府和地方政府的界定标准进行了梳理以及对地方政府财政如何独立于中央政府财政进行了探讨,并进而对世界范围内目前占据统治地位的两种中央与地方事权和财权划分模式进行了阐述。 第二部分主要是针对目前单一制代表国家英国和联邦制代表国家德国中央与地方事权和财权划分模式,分别从事权划分、财权划分和转移支付体系等方面进行了比较详尽的展开,并进而总结出其中央与地方事权和财权划分模式对我国的启不。 第三部分主要是针对我国目前事权和财权划分的一些具体的问题以及产生这些问题的原因进行了深入的探讨,并从中得到启示。 第四部分首先是对中央与地方事权和财权划分模式的原则进行了探讨,然后根据自己的研究提出了我国应该在借鉴外国实践的基础上,结合我国的具体情况,主要从四个方面去完善中央与地方的事权和财权划分模式,第一是明确各级政府职能,按性质划分事权是分税的基础；第二是在划分事权的基础上,确定各级政府支出水平；第三是按照税种划分各级政府收入,扩大完善地方税系；第四是建立规范的中央向地方的财政转移制度制度。
[Abstract]:Engels once said that centralization is the essence of the state and the life basis of the country. The ultimate goal of every country, whether a monarchy or a republic, is to centralize power. However, in order to give full play to the initiative of the local authorities and to improve the efficiency of administrative management, it is necessary to decentralize power appropriately, which leads to the adjustment and change of the relationship between the central and local governments, whether it is a single system based on centralization of power. The federal system on the basis of local decentralization emphasizes the rational division of central and local authority and financial power. The reform of the tax distribution system in our country in 1994 focused on the redistribution of financial powers, that is, centralization of local authorities to the central authorities, whereas according to this thinking, the powers that should have been centralized together with the central authorities were delegated to the localities. This led to mismatch of power and financial power, and thus caused tension between central and local relations. Therefore, it is undoubtedly of great significance to study the rational division of central and local administrative power and financial power in theory and practice under such background. In the first part of this paper, the author firstly defines the concepts of the power of administration and the right of finance, especially the standard of defining the central government and the local government, and discusses how the local government finance is independent of the central government finance. Furthermore, the paper expounds two kinds of central and local administrative power and financial power division models which occupy the dominant position in the world at present. The second part is mainly aimed at the mode of division of central and local administrative power and financial power between the central and local governments of the United Kingdom and the federal system representing the United Kingdom, respectively, from the perspective of administrative power. The division of financial power and the system of transfer payment were carried out in detail, and then summed up its central and local authority and financial power division mode of China. The third part mainly discusses some specific problems and the causes of these problems in the division of administrative power and financial power in our country, and gets enlightenment from them. The fourth part first discusses the principle of the division model between central and local authorities and financial power, and then, according to our own research, puts forward that our country should draw lessons from foreign practice and combine the specific situation of our country. It is mainly from four aspects to perfect the central and local government power and financial power division model. The first is to clarify the functions of all levels of government, according to the nature of the division of power is the basis of tax division, the second is to determine the level of government expenditure at all levels on the basis of the division of power. The third is to divide all levels of government revenue according to the types of taxes and to expand and improve the local tax system; the fourth is to establish a standardized central to local financial transfer system.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D911;D912.2
本文编号：2287679
[Abstract]:Engels once said that centralization is the essence of the state and the life basis of the country. The ultimate goal of every country, whether a monarchy or a republic, is to centralize power. However, in order to give full play to the initiative of the local authorities and to improve the efficiency of administrative management, it is necessary to decentralize power appropriately, which leads to the adjustment and change of the relationship between the central and local governments, whether it is a single system based on centralization of power. The federal system on the basis of local decentralization emphasizes the rational division of central and local authority and financial power. The reform of the tax distribution system in our country in 1994 focused on the redistribution of financial powers, that is, centralization of local authorities to the central authorities, whereas according to this thinking, the powers that should have been centralized together with the central authorities were delegated to the localities. This led to mismatch of power and financial power, and thus caused tension between central and local relations. Therefore, it is undoubtedly of great significance to study the rational division of central and local administrative power and financial power in theory and practice under such background. In the first part of this paper, the author firstly defines the concepts of the power of administration and the right of finance, especially the standard of defining the central government and the local government, and discusses how the local government finance is independent of the central government finance. Furthermore, the paper expounds two kinds of central and local administrative power and financial power division models which occupy the dominant position in the world at present. The second part is mainly aimed at the mode of division of central and local administrative power and financial power between the central and local governments of the United Kingdom and the federal system representing the United Kingdom, respectively, from the perspective of administrative power. The division of financial power and the system of transfer payment were carried out in detail, and then summed up its central and local authority and financial power division mode of China. The third part mainly discusses some specific problems and the causes of these problems in the division of administrative power and financial power in our country, and gets enlightenment from them. The fourth part first discusses the principle of the division model between central and local authorities and financial power, and then, according to our own research, puts forward that our country should draw lessons from foreign practice and combine the specific situation of our country. It is mainly from four aspects to perfect the central and local government power and financial power division model. The first is to clarify the functions of all levels of government, according to the nature of the division of power is the basis of tax division, the second is to determine the level of government expenditure at all levels on the basis of the division of power. The third is to divide all levels of government revenue according to the types of taxes and to expand and improve the local tax system; the fourth is to establish a standardized central to local financial transfer system.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D911;D912.2
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