区域财政协同治理如何于法有据:以京津冀为例

How to Pursue Regional Fiscal Synergetic Governance within the Law:Taking Beijing,Tianjin & Hebei as an Example

区域财政协同治理是现代国家治理体系的组成部分。区域财政协同治理既是地方政府自我改革、优化职权的举措,也是合理界定政府与社会、政府与市场边界的制度载体,能够在一定范围内改变我国面临的经济社会发展失衡状况。开展区域财政协同治理须以法治方式为之。区域财政协同治理须围绕政府的财政行为展开,包括中央政府与地方政府的财政协同、地方政府间的财政协同、地方政府间的利益协调以及省以下各级政府的财力配置等方面。这些财政行为需要在地方税权与地方税体系、地方政府的事权与支出责任、财政转移支付以及地方预算管理等方面提供法制框架。这一框架的建立不但有助于京津冀地区的经济社会发展,而且也能在全国范围内为央地治理、区域治理、财政治理提供范例。

The regional fiscal synergetic governance is part of modern state governance system.It is the self reform of local governments and the institutional carrier of definition boundary between government and society,government and market.It can change imbalances of economic and social development in a certain range.The expansion of regional fiscal synergetic governance should be in accordance with the law.The fiscal behavior of regional fiscal synergetic governance including coordination between central government and local government fiscal,local intergovernmental fiscal coordination,coordination of interests between local governments and the governments at all levels of financial allocation etc..These fiscal actions need to provide the legal framework in local tax authority and local tax system,local government responsibility and expenditure,fiscal transfer payment and local budget management etc..The establishment of this framework is helpful not only to the Beijing,Tianjin & Hebei region's economic and social development,but also giving demonstration for the central and local governance,regional governance and financial governance.