中央与地方支出责任划分的基本原则与改革策略

The Basic Principles and Reform Strategy of Expenditure Responsibilities Division between the Central and Local Governments

支出责任与事权存在固有属性、侧重点、实现途径和方式等诸多差异,也并非一一对应关系,两者具有不同的划分原则。事权和支出责任相适应,具有公共服务权利与义务对应性、财政收入与支出对应性的双重意蕴,两者实现公共服务的共同目标均需要市场经济体制与现代财税体制的协同配合。中央与地方支出责任划分应立足于提升中央和地方两个积极性,使市场起决定性作用,更好发挥政府作用,促进财政治理现代化。由此,在基本原则上,应秉承市场决定与政府有效相结合、地方自治与中央适度集中相结合、纵向公平与横向公平相结合。在改革策略上,应遵从合理化、民主化、法治化三个基本要求,符合中国国情、财政民主和绩效预算、财税实践变革的基本逻辑。

There are lots of differences in the inherent attributes, emphases, realizing paths and methods of the expenditure responsibilities and the administrative powers, and there is no such relation as the one-to-one correspondence, each of the two has its own division principles. The administrative powers should be compatible with the expenditure responsibilities, having the dual meanings of the congruity between the rights and obligations of public service and the congruity between the fiscal revenue and expenditure. Both need the coordination of the market economy system and modern fiscal and taxation system to achieve the common aim of the public service. The division of expenditure responsibilities between the central and local governments should be based on the improvement of the initiative coming from the central and local governments, let the market play a decisive role, let the government play a better role, and promote the modernization of fiscal governance. Hence, in terms of the basic principles, it is necessary to adhere to the principles of combining market decisions with the government efficiency, combining local autonomy with moderate centralization of the central government, and combining the vertical equity with horizontal equity. In terms of reform strategies, it is necessary to comply with the three basic requirements of rationalization, democratization and legalization, and to conform to the basic logics of China's national conditions, fiscal democracy, performance budget and fiscal and taxation practice reforms.