我国政府间事权财权划分的方式演进、面临问题及对策建议

Evolving Ways,Problems and Countermeasures of Intergovernmental Division between Fiscal Revenues and Expenditure Responsibilities in China

分税制财政分权体制下我国政府间事权财权划分存在事权界定模糊、中央与地方的事权和财力不对称、事权财权划分中缺乏规范的法律界定的问题。构建和完善我国政府间事权财权划分的法治化体系应从修正《中华人民共和国宪法》、制定《中央与地方关系法》、制定中央和地方政府财政收入权划分的法律以及完善《预算法》等方面入手。

Current Chinese fiscal system has some problems, as the fiscal revenue and expenditure responsibilities between the central and local government is not clearly divided, and is not symmetrical. To construct regulated division fiscal system, we should start from the Constitution of the People＇s Republic of China, setting up law about the relationship between central and local government and making up dividing regulation and perfecting budget law.