中央和地方事权划分思路的转变:历史与比较的视角

Study on Change of Thought of Power Division between Central and Local Governments:Historical and Comparative Approaches

中央和地方事权划分是一个与财政体制改革密切相关的问题。没有稳定的中央和地方事权划分制度,就不会有规范的中央和地方财政关系。文章从历史和比较两个视角讨论事权划分思路的转变问题,希冀能为中国中央和地方事权划分思路的选择提供支持。事权划分应以事权的稳定性和确定性为重点。事权的划分首先要做好政府职能转变工作,与此同时应形成一套机制,确保已确定的事权不易被改变,以增强财政体制的激励功能。

The division of powers between central and local governments has a deep influence on the fiscal system reform. No steady system for the division of powers between central and local governments, no sound fiscal relations. The change of the thought of power division has been discussed from historical and comparative approaches. Stability and certainty should be the focus of the division of government powers. The transition of government functions should firstly be defined. At the same time, a set of mechanism should be established to assure the stability in order to improve the incentives of the fiscal system.