论国家治理框架下事权和支出责任相适应的政府间财政关系

发布时间：2018-07-03 03:56

本文选题：国家治理 + 事权　；参考：《地方财政研究》2015年05期

【摘要】：当前,我国改革进入以国家治理为标志的新阶段,财政体制改革的目标要求也应适时转换:立足现有基础,探索建立与国家治理现代化相呼应的财政体制——现代财政体制。现代财政体制要求按照"事权和支出责任相适应"的原则理顺政府间财政关系,这就涉及到确定政府事权总的范围、政府间事权和支出责任的划分、为各级政府事权和支出责任寻求资金来源、优化财政收入结构、完善转移支付制度等多方面问题。对这些问题一一作答,才可能促成事权和支出责任的全面实现,才可能使政府间财政关系符合国家治理的要求。
[Abstract]:At present, the reform of our country has entered a new stage marked by the governance of the country, and the objective requirements of the reform of the financial system should be changed at the same time: based on the existing foundation, we should explore the establishment of the modern financial system, which is consistent with the modernization of the governance of the country. The modern financial system requires that the intergovernmental financial relations should be straightened out according to the principle of "administrative power and expenditure responsibility", which involves the determination of the overall scope of governmental authority, the division of intergovernmental authority and expenditure responsibility. It is necessary to seek the source of funds for all levels of government, optimize the structure of fiscal revenue and perfect the system of transfer payment. To answer these questions one by one, it is possible to bring about the full realization of power and expenditure responsibility, and to make the intergovernmental financial relationship conform to the requirements of national governance.
【作者单位】：中国社会科学院;
【基金】：教育部哲学社会科学研究重大课题攻关项目“公共财政安全监测预警机制研究”(项目批准号:12JZD031) 中国社会科学院财经战略研究院创新工程项目“中国财税价格体制改革研究” 中国社会科学院财经战略研究院重点项目“国家财政安全的理论基础研究”的阶段性成果
【分类号】：D630;F812.2

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