试论我国市对区县有关财政管理体制性文件的决策和执行方式

Study on the Decision-making and Implementation Model of Chinese City-District Financial System Documents

市对区县财政管理体制性文件是划分市政府与市辖区、县(市)政府财政管理权限,奠定市与区县两级政府权力与利益格局的规范性文件。目前市对区县有关财政管理体制性文件的决策和执行方式在法理权威、制度化程度和执行效率等方面存在一些缺憾。可以通过进一步完善法制、加强市人大与区、县(市)人大地位和作用、改进公民参与等措施,以改进现有决策与执行方式,提高决策的执行效率。

City-district financial system documents are thority between city governments and district （county, regulatory documents which distribute financial management aucounty-level city） governments and establish power and interest structure of the two level governments. Generally speaking, current decision-making and implementation model of city-district financial system documents is coordinated with China＇s actual conditions. However, there are some shortcomings in it such as drawbacks in legal authority, level of institutionalization and efficiency of implementation. In order to improve current decision-making and implementation model and to increase implementation efficiency, some countermeasures should be carried out, including perfecting legal system, strengthening the role of People＇ s Congress of city and district （county, county-level city）, and improving citizen＇ s participation.