财政专项资金统筹整合的法治抉择与规范分析——以贫困县统筹整合涉农资金为切入点

Analysis of Choice of Rule of Law and Standard of the Integration of Special Financial Funds

涉农资金等财政专项资金在中央对地方的转移支付体系中占有极为重要的地位,统筹整合作为对专项资金专款专用原则的突破与平衡,加之其在一定程度上拓宽了地方财政自主权的边界范围,因而属于重大改革,必须于法有据。现有的政府主导财政专项资金统筹整合模式在实践中面临很大困境,而法治保障模式不仅具有价值必要性,更有其独特的制度优势。在"法治财税"理念的指导下,法治首先必须尊重财税规律、逻辑与模式,在此基础上,对中央及各省份专项资金统筹整合文件规范中与法治财税规范意旨不符的部分进行分析、审核和修正,以尽快建立稳定权威的专项资金统筹整合法治方略,顺应新时期民生财政的发展要求,并促进央地财政关系的优化。

The special funds such as agriculture-related funds have a very important place in the transfer and payment system of central and local governmentand the integration is an important breakthrough and balance in the special principle of special funds.In addition,it has deepened the local financial autonomy to a certain extent.Therefore,it is a kind of significant reform and must be lawful.But the existing government-led financial special fund co-ordination model encountered great difficulties in practices.The rule of law guarantee model is not only necessary,but also has its unique system advantages.Under guidance of the concept of ＂ finance and taxation ruled by law＂,the rule of law must first respect the law,logic and mode of finance and taxation.On this basis,it analyzes,questions,reviews and corrects the partial taxation practices of the central and provincial special funds integration documents that don＇t meet the purposes and requests of ＂ finance and taxation ruled by law＂ to establish a stable and canonical special funds integration strategies,conform to development requirements of the people＇s livelihood finance in the new period and promote optimization development of central and local governments financial relationship.