推进事权与支出责任相适应的财政体制改革:顶层设计与实施方案

Promotion of Fiscal System Reforms to Adapt Expenditure Responsibilities to Government Powers: Top Design and Implementation Plan

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.