国家治理与财政分权的政治原则

State Governance and the Political Principles of Fiscal Decentralization

财政分权的经济原则与政治原则并存,是决定中国现阶段事权划分有效性的基本框架。本文考察了分税制改革以来中国财政分权的历史演进过程。鉴于中国特色社会主义制度下的国家制度、政治制度、政治秩序、政治理念等具有的特殊性和更强的政治约束力,现阶段我国有效财政分权的前置制度还未完全建立。在当今国际环境高度不确定和全面深化改革不断推进的背景下,中国事权划分的法制化形成了一个以共享税为中央和地方主要收入、以共享事权为中央和地方主要事权的局面。

The coexistence of economic and political principles of fiscal decentralization determines the effectiveness of the government power division in present China. This paper examines the historical evolution of fiscal decentralization in China since the 1994 tax-sharing reform and analyzes the political functions of the state governments in federal systems represented by the United States. Concerning the characteristic and the political binding power of state institution,political institution,political order and political ideology under the socialist state systems with Chinese characteristics,the predetermining institution of effective fiscal decentralization has not yet been fully established. Under situations of international high uncertainty and comprehensively deepening reform,it is difficult to achieve an effective legislative division of powers in China. It may only form a transitional situation of taking the shared taxes and the shared powers as the main taxes and administrative powers of both the central and local governments.