国家治理体系下的财政分权治理结构

Financial Decentralization Governance Structure under the National Administration and Governance

"财政是国家治理的基础和重要支柱",以提高国家治理能力为核心的财政分权治理结构建设,应从四点入手:国家资源汲取、政治渗透和危机解决能力提升需财政支撑,现代财政分权治理结构须有较高集中性;事权划分构建哑铃形分权结构,税权划分分税为主、分成为辅,发挥中央地方两个积极性;转移支付改革以地方辖区居民效用最大化,上级政府有效监督,用途指定宽泛并按因素法分配资金的分类拨款,优化政府间资源配置效率;全面规范、公开透明的预算制度是国家治理体系与治理能力现代化的基础性制度载体,改革目前核心预算机构缺失、预算碎片化困境,推进全口径预算管理,引入参与式预算管理,试行分部门预算审议票决,整合预算监督资源,加强财政问责,承载公共受托责任。全文从一致性、不协调性、合法性三方面,探讨了财政分权治理结构的思路方略。

Public finance is the basis of national administration and governance, with the essen- tial of improving the administration ability, structural construction of fiscal decentralization can ini- tialize from four perspectives： 1 ） national resources collection, political infiltration, and emergency resolving ability require fiscal support; high centrality is needed for modern fiscal decentralization structural construction. 2） Dumbbell shaped distribution of governance authority. Taxation authority decentralization should be primarily based on tax categorization and then proportions, in order to mo- tivate both central and local government. 3 ） Transfer payments reform towards payment by catego- ries, which should maximize the local residential utility, is effectively supervised by upper level gov- ernment, and the target usage is broadened based on elemental method. Transfer payments reform also optimizes the resource allocation efficiency among the government levels. 4 ） Comprehensive standardized, open and transparent budget system is the basic systematic carrier of the national ad- ministrative governance system and the modernization of governance ability. It is to resolve the issues such as budget fragmentation and lack of core budget agency. It is to promote the full directions of budget management, to introduce the participatory budget management, to pilot the departmental budget review vote, to integrate the budget supervision resources, to strengthen the fiscal accounta- bility, and to face the public responsibility. From the consistency, coordination and validity, this ar- ticle discussed the strategy of fiscal decentralization of governance structure.