用扁平化财政架构改革带动行政架构改革

Public Financial Flat Structure Bring along Administrative Flat Structure

扁平化行政架构变革是当前行政区划学讨论的焦点,但是运用行政手段对区划进行调整不能解决根本问题且缺乏可行性。较为科学的改革方式是财政层级改革先行于行政层级改革,以前者带动后者,最终实现行政区划改革的既定目标。扁平化财政架构改革的具体实施路径有三条:一是缩减财政层级,避免财政浪费;二是在缩减财政层级的同时,规范各级间财权划分;三是按照效率和公平的原则,进一步规范事权划分。

Administrative flat structure innovation is the hot topic in administrative division field currently. But only using administrative method can＇t settle the question and is shot of feasibility. The scientific way is public financial level innovation bring along administrative level innovation, and finally realize the target of administrative division innovation. The concrete rout of public financial flat structure innovation is： （l） keep down public financial levels to avoid public financial resource waste; （2） at the same time, regulate the property rights division in each level; （3） regulate intergovernmental duties and responsibilities according to the principle of equity and efficiency.