苏州对接中央基本公共服务领域财政事权与支出责任改革研究

Research on the Reform of Fiscal Authority and Expenditure Assignment in the Docking of Basic Public Service of the Central Government in Suzhou

本文分析了基本公共服务领域财政事权与支出责任的划分现状及特点,阐述了地方政府对接中央财政事权与支出责任划分改革工作难点,包括事权与支出责任不匹配,政策标准不统一,转移支付不完善等。在此基础上,本文从理顺政府间分配关系,完善财政转移支付制度,保持现有体制稳定,促进区域协调发展以及建立事权清单化管理等方面,提出相应的对策措施。

The thesis analyzes the current situation and characteristics of the division of fiscal authority and expenditure assignment in the field of basic public services, and expounds the difficulties in the reform of the division of fiscal authority and expenditure assignment on level of local governments, including the mismatch between fiscal authority and expenditure assignment, the inconsistency of policy standards, and the imperfection of fiscal transfer. On this basis, this thesis puts forward the corresponding countermeasures from the following aspects: straightening out the intergovernmental distribution relationship, improving the fiscal transfer payment system, maintaining the stability of the existing system, promoting the coordinated development of the regions and establishing the inventory management of powers.