应该更新“事权与财权统一”的理念

On the Necessity to Renew the Concept of ＂the Unification of Routine Power and Financial Power＂

“事权与财权统一”理论和财政体制仅适用于计划经济和中国改革初期的经济机制和制度环境，中国社会主义市场经济的建立已经同这一理念发生了明显的不协调。1994年分税制改革打破了“事权与财权统一”的理论和体制框架，初步形成了适应社会主义市场经济体制的政府间财政关系雏形，但是由于分税制改革的渐进性、阶段性，使得中国目前政府间财政关系中出现了新的矛盾和问题。本文主张坚持和完善分税制改革方向，同时创新性提出更新政府间财政体制框架的一些关键性概念和范畴的若干建议。

The theory and financial system of ＂the Unification of Routine Power and Financial Power＂ can only apply to planned economy and the environment of economic mechanism and system in China＇ s early economic reform. This concept is out of line with the establishment of Socialist Market Economy in China. The system of tax division between central and local governments in 1994 has broken up the theoretical and systemic frame of ＂the Unification of Routine Power and Financial Power＂ and formed gradually the embryonic form of financial relations among different levels of govemments suitable for socialist market economy system. However, new problems and conflicts ＂emerge in the financial relations among different levels of governments because of the graduality and phrasal process. This paper asserts to stick to and perfect the direction of reform in the system of tax division between central and local governments, and puts forward several suggestions as to renewal of financial frameworks among different levels of governments.