我国纵向预算分权的理论基础与法治化进路

The Theoretical Basis and Legal Approach of Vertical Budget Decentralization in China

预算分权包括横向分权与纵向分权两个维度。预算分权对于预算权力的制约与平衡、提高预算效率、优化资源配置、保障公民权利与自由具有重要价值与意义。当前由于政府间事权划分不明确、不清晰,事权与财权的不匹配、收支划分不合理以及转移支付的不完善,导致我国地方预算自主性不强、地方预算主体地位难以确立。应完善《宪法》《预算法》与相关法律,明确预算分权的法治化模式,合理划分政府间事权、财权与支出责任,完善财政转移支付制度,进一步推进我国预算分权的法治化进程。

The budgetary decentralization means horizontal decentralization and vertical decentralization.Budgetary decentralization is important and significant to restrict and balance the budgetary power,to improve budgetary efficiency, optimize resource allocation and guarantee civil rights and freedom. At present, the budgetary decentralization of Chines vertical dimension is not clear, the responsibility of the government and the expenditure is not suitable, and the system of financial transfer payment is not perfect, so that the body status of the local government budget is difficult to establish. In this regard, we should perfect the constitution,the preset budget law and the relevant laws, define the legal system of the decentralization of the budget,reasonably divide the intergovernmental authority, the financial power and the expenditure responsibility, and improve the financial transfer payment system, in order to advance further the legalization process of our budgetary decentralization.