公共风险视角下的财政事权与支出责任划分--基于贵州、陕西的调研报告

Fiscal Authority and Spending Responsibility Sharing From the Respective of Public Risk——Based on the investigation in Guizhou and Shanxi Province

贵州、陕西两省不断推进事权与支出责任划分改革,但仍面临一些困惑与问题,内生及派生的公共风险较为明显。破解新时期的财政事权与支出责任划分问题,应遵循问题导向,以公共风险最小化为目标,坚持效率与风险并重的原则。通过合理划分财政事权与支出责任,增强各级政府风险意识,使其成为真正的公共风险主体,并实现各级政府在风险管理上的"激励相容"。

The two provinces of Guizhou and Shanxi continue to push forward the reform of fiscal authority and spending responsibility sharing, but still face some confusion and problems. Endogenous and derived public risks are quite obvious. To solve this problem in the new era, the government should follow such guidelines as problem orientation, taking minimizing public risk as the goal, and adhering to the principle of paying equal attention to efficiency and risk. The important purpose of rationally dividing fiscal administrative authority and spending responsibilities, is to enhance risk awareness of governments, and achieve the incentive compatibility of governments at all levels in risk management.