中央和地方财政事权与支出责任划分研究——以公共教育领域为例

Research on the division of central and local financial powers and expenditure responsibility——Taking public education as an example

党的十八届三中全会指出,深化财税体制改革,要建立事权与支出责任相适应的制度。公共教育作为一项特殊的公共服务,关乎国计民生,惠及千家万户,对个体的人生规划、地区的经济发展乃至整个国家的长治久安具有重大战略性意义。为厘清公共教育领域中央与地方政府间财政事权与支出责任,本文从"财政事权"与"支出责任"的含义入手,引入"付钱"和"花钱"这对概念来理顺二者及与"财权""财力"的逻辑关系,在此基础上,选取公共教育领域,不仅从政策层面对央地财政事权、支出责任的划分现状进行了梳理,并且尝试对其进行了量化。结果显示:地方承担了约84%的教育财政事权和95%的教育支出责任,并且除高等教育外,地方政府在其他教育阶段都承担了99%以上的支出责任,总体上中央教育财政事权与支出责任承担都略显不足。通过进一步分析,本文指出,在中央教育财政事权本就不足的基础上,中央又进一步通过转移支付过多地将支出责任下放给地方,从而导致财政事权与支出责任的不相适应。因此,当前在构建权责清晰的政府间财政关系的过程中,不仅要适度加强中央政府的教育财政事权,在此基础上弥补其在自有支出责任上的缺位,应是近期改革的重心。

In order to scientifically define the financial power and expenditure responsibility between the central and local governments in the field of public education,this paper starts with the meaning of "financial power"and "expenditure responsibility",and introduces the concepts of"paying money"and "spending money"to clarify the logic among the two concepts and"financial power"and"financial resources".Then,the paper summarizes the current division of financial power and expenditure responsibility between central and local governments in the field of public education and attempts to quantify it.Finally,the paper points out that,in addition to the inadequate financial authority of central education,the central government has delegated excessive expenditure responsibility to the local government through transfer payments,resulting in the incompatibility between fiscal power and expenditure responsibility.Therefore,in the process of constructing an intergovernmental fiscal relationship with clear powers and responsibilities,it is necessary not only to moderately strengthen the educational and financial power of the central government,but also to take up the responsibility for its own expenditure,which should be the focus of recent reforms.