新农村建设背景下中央与地方财政关系法治化初探

Discussion on the legislation of economic relationship between central and local governments for new rural construction

新农村建设内涵丰富,涉及农村基础设施和生态环境、公共事业、基本法律制度等公共产品层面,而乡村公共产品供给的决策、融资、实施与监督过程,则涉及地方政府与中央政府之间事权和财权分配关系。我国现行地方组织法和预算法存在的缺陷不能适应新农村建设目标,因此,新农村建设必然进一步促进中央与地方财政关系法治化。

New rural construction relates to rural infrastructure and eco-environment, public utilities and basic legal system, the policy-making, financing, implementing and supervising involved in the supply process of these public products have much to do with the rational division of administrative rights and financial power between central and local governments. Defects in the present organic law and budget law hinder them from meeting the needs of new rural construction, and thus the legislaiton of the economic relationship between central and local governments should be put higher on the agenda.