中国财政事权和支出责任划分改革:进程评估和政策文本分析

Reform of the Division of Fiscal Authority and ExpenditureResponsibility in China:Process Evaluation and Text Analysis

进程评估和政策文本分析是评价中国财政事权和支出责任划分改革的关键。从改革进程来看,2016年以来中央层面改革稳步推进但仍较为滞后,省级层面改革总体进度为65%,市级层面改革总体进度仅为19%。从政策文本来看,横纵向相似度都很高,省以下改革有"以文件落实文件"的风险。针对改革滞后和存在的问题,下一阶段深化改革需切实减少并规范共同事权,增强改革方案的可实施性,推动建立财政事权、支出责任与财力全面协同的新机制。

Reform process and policy text are key to evaluating the reform of the division of fiscal power and expenditure responsibility in China.From the perspective of the reform process,the reform since 2016 at the central level is progressing steadily but lagging behind;the overall progress of the reform at the provincial level is 65%,and the progress is relatively balanced among provinces;the reform at the municipal level is progressing slowly,with the overall progress being only 19%,and the western region has made the most progress fast.From the perspective of policy texts,there is a high concentration of high-frequency words and a high degree of similarity between policy texts,and reforms below the provincial level run the risk of implementing documents with documents.In view of the reform process and the risks inherent in the reform,the next stage of deepening reform needs to effectively reduce and standardize common authority,enhance the implementability of reform plans,and promote the formation of new mechanism compatible with fiscal powers,expenditure responsibilities,and financial resources.