事权与支出责任:概念及关系辨析——一个语境化的视角

Authority and Expenditure Responsibility of Government:Differenriation and Analysis of the Concept and Relationship——From a Perspective of Contextualization

对事权与支出责任概念本身的澄清是讨论不同层级政府间事权划分的前提。职责与权力构成了事权内涵的两个维度,但任何一个都不足以概括事权的本质,它们也是我国政府间纵向事权划分所遵循之双重原则——受益范围与重要性——产生的法理基础。支出责任是从财政视角对事权的反映,强调政府财政支出的绩效和预算约束。明晰事权是划分支出责任的前提,但事权划分无法决定支出责任分配,后者对前者具有主动适应性。事权与支出责任的适应性只能从相对意义上理解,根本原因在于,难以从实证层面获取判断事权划分合理与否的"经验标准"。事权与支出责任划分应当以"一事一议"为基本路径,经过实践检验的较为成熟的划分方案可以先行制度化,而尚不成熟的则有必要制度化其划分程序与方法。

The clarification of the concepts of government authority and expenditure responsibility is the prerequisite to discussing the division of authorities between different levels of government. Responsibility and power constitute two dimensions of the government authority, but either isn＇t enough to summarize its essence. They are also the legal bases of the dual principle of the vertical di- vision of government authorities which are the importance and benefit range. Expenditure responsibility is the reflection of the government authority from the perspective of finance, which emphasizes the pefformance and budgetary constraints of the expenditure. The clarification of the authority is the prerequisite for the division of expenditure responsibility, but it can＇t determine the allocation of expenditure responsibility, and the latter actively adapts to the former. The adaptability of the expendi- ture responsibility to the government authority can only be relative, and the fundamental reason is that it is difficult to identify- the empirical criteria for judging whether the division of the governmentauthorities is reasonable or not. The division of government authority and expenditure reshould be based on ＂one discussion each case＂. The more mature division scheme tested can be institutionalized first, while the immature ones are necessary to be institutionalized procedure and methods. sponsibility by practice in terms of procedure and methods.