完善我国政府间责任划分与支出分配的法律思考

Speculations about Chinese Legislation on the Responsibility Division and the Expenditure Assignment between our Governments

中央政府与地方政府间的责任划分及支出分配是政府间财政关系的核心,也是财政体制力图解决的根本性问题。文章通过分析我国政府间责任划分与支出分配的法律制度现状及存在的一系列问题,提出应建立以《宪法》为根本,以《预算法》、《政府间责任法》、《税收基本法》为主导,以《财政收支划分法》、《政府间转移支付法》等相关法律为主体的法律体系,使我国政府间责任划分与支出分配进一步明确和完善。

The responsibility division and the expenditure assignment between the central government and the local governments are the core of intergovernmental financial relations, and are also the fundamental questions which the financial system tries hard to resolve. By analyzing the present situations and a series of questions of legal system on the responsibility division and the expenditure assignment between our governments, this article proposes that it should establish the legal system basing on Constitution, leading on Budget Law, Intergovernmental Responsibility Law, Tax Revenue Fundamental Law, bodying on Division Law Of Financial Revenue And Expenditure, Intergovernmental Transfer Payment Law and the relative laws, so that the responsibility division and the expenditure assignment between our governments are further clarified and improved.