国外支出责任的理论考察与实践经验

Theoretical Investigation and Practical Experience of Foreign Governmental Expenditure Assignment

科学划分各级政府的支出责任,是世界各国面临的一个共同难题。本文在梳理美、德、日等典型发达国家支出责任划分实践经验的基础上,阐释和考察了支出责任的概念及理论认识,总结了国外支出责任划分的主要表现形式,可以为我国提供五方面的借鉴和启示:一是明确事权是合理划分支出责任的前提;二是不同国家的支出责任划分遵循不同的办法,并无统一模式;三是发达国家的事权与支出责任划分经历了长期逐步演进的过程,规范化法治化是大趋势;四是政府间转移支付为低层级政府匹配财力,而非替代支出责任;五是中央政府支出责任在逐步加大与强化。

Scientific assignment of governmental expenditure responsibilities isa common problem faced by allcountries. Based on the practice of the USA, Germany and Japan, this paper studies the concept and theory offiscal expenditure assignment. Based on the conclusion of foreign assignment forms, it provides the followingfive references for China. First, to clarify governmental responsibilities is the premise of reasonable assignmentof governmental expenditure. Second, there is no unified mode of governmental expenditure assignment amongall countries. Third, the assignment of governmental responsibilities and expenditure in developed countries un-dergoes a long-term evolution; standardization and legalization are the main trends. Four, intergovernmentaltransfer provides subsidies for lower level of governments, but the subsidy cannot replace expenditure responsi-bility. Five, the proportion of central governmental expenditure responsibility is increasing.