权责内洽机制是央地关系的核心

Internal Coordination Mechanism Between Power and Responsibility is the Core of Central and Local Relationship

政府间财政事权与支出责任划分是现代财政制度的首要任务,是现代国家治理的核心。深化国家治理现代化背景下的政府间财政关系改革,需要在深入认识国家的经济、政治和社会等背景基础上,考量适合一国特点的政府间财政事权与支出责任划分模式和推进方式。中国政府间财政关系,需要充分认识"中央决策,地方执行"的政治要求,在此基础上选择恰当的中央与地方财政事权与支出责任的划分模式,无论是项目法划分还是要素法划分,最终都要充分体现调动两个积极性的问题,核心是权责内洽机制的形成。

The division of inter-government fiscal power and exp enditure responsibility is the primary task of modern fiscal system and the core of modern state governance. In order to deepen the reform of intergovernmental fiscal relations under the background of modern state governance, it is necessary to consider the mode of dividing fiscal power and expenditure responsibility and the way of promoting it when understanding of the economic, political and social background of a country. The fiscal relationship between the governments demands us fully understand the political requirements of the ＂central decision-making and local execution＂ and, on this basis, to choose the appropriate division mode of the central and local fiscal powers and expenditure responsibilities, whether it is the division of the project method or the division of the factor method, to fully embody the mobilization of two sides. The core is the internal coordination mechanism between power and responsibility.