摘要
各级政府事权的明确划分与科学调整是分税制财政体制改革的基石和逻辑起点,只有在明晰政府间事权划分的基础上,才能合理确定各级政府间的支出责任,从而保障事权的有效履行,这是构建稳定高效的行政秩序、社会秩序和市场秩序,以及提高国家治理能力与公共资源配置效率的基本前提,也是减少寻租、遏制腐败的重要条件,还是实现财力与事权合理匹配的根本依据。
Clear division and scientific adjustment of government functions at all levels is the basis for the taxsharing system reform and the logical starting point. Only by the clear division of powers between the govern-ment, the expenditure responsibilities between all levels of governments can be defined, so as to ensure the ef-fective performance of power, which is the precondition to build a stable and efficient administrative order, so-cial order and market order. And it is also the basic premise of improving national governance capacity and theefficiency of the allocation of public resources. Meanwhile, it is an important condition for reducing rent-seek-ing, corruption, and the fundamental basis for the realization of a reasonable matching of fiscal resources andpowers.
出处
《财政科学》
2017年第9期52-61,共10页
Fiscal Science
基金
国家社会科学基金重大课题"中国的政府间事权与支出责任划分研究"(16ZDA066)
国家社会科学基金青年项目"辖区公共利益归宿与基层社会治理中的政府预算制度创新"(14CZZ021)
国家社会科学基金一般项目"现代财政视阈下学前教育政府供给机制创新研究"(15BGL042)
东北财经大学优秀科研创新人才项目(DUFE2015R05)
2017年财政部与共建高校联合研究课题"各国中央政府部门预算国际比较研究"的阶段性成果
关键词
事权支出
责任
顶层设计
实施方案
Government Power
Expenditure Responsibility
Top Design
Implementation Plan