央地间财政事权和支出责任划分:效应评估与政策引申

Division of the Fiscal Responsibility and Expenditure Liability among Central and Local Governments: the Effects and Countermeasures

本文以央地间财政事权和支出责任划分理论框架为基础,从总体性、结构性、功能性三个层面来评估其划分效应。研究发现：中央实际分担了47.18%的总体性支出,有效地承担了社会性支出（44.06%）、维持性支出（40.08%）,而过多介入经济性支出（70.67%）;选取的八项核心财政事权中,中央较好地分担了节能环保、科学技术、社会保障投入,却在教育、公共安全、医疗卫生的支出比重明显偏低,而地方很好地承担了城乡社区及文化体育与传媒项目。相关的改革建议是：调整央地间财政事权和支出责任划分格局、制定央地间财政事权和支出责任划分清单,以及动态匹配央地间财力与财政事权。

The paper, based upon the theoretical framework of the division of fiscal responsibility and expenditure liability among central and local governments, makes an evaluation of the division effect from 3 respects of overall effect,structural and functional ones. It shows that, the central governments actually shouldered 47.18% of the overall expenditure and burdened 44.06% social expenditure and 40.08% maintenance expenditure while involved excessively in the economic expenditure（70.67%）. To the 8 core fiscal responsibilities, the central government shared fairly the expenditure for energy reservation environmental protection, science technology, social security, but the proportion of expenditure on education, public security and health care is obviously on the low side. Local government has well undertaken the liabilities of urban and rural communities and cultural events and media projects. The related reform include adjusting the division of fiscal responsibilities and expenditure liability between central and local governments,formulating the list of fiscal responsibilities and expenditure liabilities, and establishing a matching mechanism between financial resources and financial authorities in the central and local governments.