论中央与地方财政权责关系与划分适度——兼论地方财政适度单立

Research on the Relationship between the Central and Local Financial Power and Responsibility and Moderate Division——On the Moderate Independence of Local Finance

党的十九大提出建立权责清晰、财力协调、区域平衡的中央与地方财政关系,而权责清晰的财政关系是在中国国情下建立现代财政制度的首要和当务之急。本文认为,在中国具体国情下的中央与地方财政关系,主要在于确立中央与地方的财政适应关系,关键在于具有中央与地方财政权责关系,由此达成或实现我国社会经济平衡和协调发展,这也是解决地方财政问题的核心内容。而划分适当、有度调适的中央与地方财政权责关系,是因应中央与地方财政权责关系这一收入与支出范畴和权责内容的基本建构相态,为此,地方财政可以适度单立,如可先完善地方税收权,而在这一现实过程中完成中央与地方权责清晰、财力协调、区域平衡相适应的基本财政任务,其既是动态的,又是静态的。进而理论上也是在主动判断建立一种中央与地方财政关系适合的基础,还需要对财政权责关系适度配置予以考证及分析。

The fiscal relationship between the central and local governments should be established based on clear rights and responsibilities, coordinated financial resources and a balanced regional economy.This paper argues that the relationship between central and local fiscal powers and responsibilities under China＇ s specific national conditions is mainly due to the establishment of the financial adaptation between the central and local governments so as to achieve or achieve the balance of social and economic development and the coordinated development of our country.However,the relationship between the central and local fiscal powers and responsibilities,which are appropriately and appropriately adjusted, is due to the basic construction phase of the scope of income and expenditures and the content of power and responsibility between the central and local governments.Furthermore, in theory, it also takes the initiative to determine the appropriate basis for the establishment of a fiscal relationship between the central government and the local government.It is also necessary to verify and analyze the proper allocation of fiscal powers and responsibilities.