政府间事权与收支责任划分的美加比较及启示

Division of Power, Revenue and Expenditure among Layers of Government:A Comparative Study between U.S.A and Canada

文章基于美国和加拿大两个典型又各具鲜明特色的联邦制国家各级政府的权力划分,以及近年来两国联邦、州(省)、地方政府收入和支出划分数据,对两国政府间事权及收支责任划分的制度安排展开研究,通过对比分析,归纳概括了两国多层级政府结构中各级政府间事权及收支责任制度安排的基本情况,得出的基本结论为:一国在其历史发展中各级政府权力划分相对稳定而政府间收支责任划分却可能因时代变迁而存在较大变化。根据以上研究,文章总结归纳出可供我国借鉴的启示:第一,应将公共服务的事权及支出进行划分,并由此构建相应政府间关系。第二,政府综合财务报告体系建设是考察政府间财政关系的重要信息资源,应保障其及时性、全面性及精细性。第三,政府的事权与收支责任划分应在相应的法律体系支撑下进行。

Based on division of power, and data of revenue and expenditure of layers of government in the U.S.A and Canada, which are two typical and distinguish federal countries, this paper compares how they divide power, revenue and expenditure among layers of government, and shows that power division should be stable and revenue and expenditure division should be relatively flexible or even changes greatly according to changes of times. From the study, some lessons on reforms in inter-government fiscal relationships in China are given in the conclusion part of this paper. Firstly, powers and spending responsibility should be divided between orders of government, and therefore to build the inter-government fiscal relationships. Secondly, comprehensive government financial report system should be in time, comprehensive and precise, for it＇s one of the most important ways to oversight government. Thirdly, the re｜brm of dividing powers and responsibilities between orders of government should be undertaken within the law system.