省以下事权与支出责任划分改革:现状、问题和优化路径

Reform of the Division of Authority and Expenditure Responsibilities Below the Provincial Level:Current Situation,Problems,and Optimization Paths

省以下事权与支出责任划分改革是省以下财政体制改革的重要组成部分。2018年以来,在中央和地方事权与支出责任划分改革的基础上,省以下事权与支出责任改革取得长足进展。本文基于实地调研和公开资料,剖析省以下政府间事权划分、支出责任划分以及保障标准的现状,指出当前省以下事权与支出责任划分改革存在的问题,并提出相应改革建议,包括强化省级政府事权和辖区责任,加快推进市以下政府间财政事权划分改革;合理确定省以下各级财政承担的支出责任,健全完善涉及资金政策制定出台程序;加快建立共同财政事权保障标准,基于“实物产出”考量成本因素以提升财政支出效率。

The reform of the division of authority and expenditure responsibilities below the provincial level is an important component of the reform of the fiscal system below the provincial level.Since 2018,on the basis of the reform of the division of authority and expenditure responsibilities at the central and local levels,significant progress has been made in the reform of powers and expenditure responsibilities below the provincial level.Based on field research and public information,this article analyzes the current situation of the division of authority,expenditure responsibilities between governments below the provincial level,and guarantee standards.It points out the problems in the current reform of the division of authority and expenditure responsibilities below the provincial level,and proposes corresponding reform suggestions,including strengthening the authority and responsibilities of provincial governments,and accelerating the reform of the division of financial powers between governments below the municipal level;reasonably determining the expenditure responsibilities below the provincial level,and improving the procedures for formulating and introducing policies related to funds;accelerating the establishment of common financial authority protection standards,and considering cost factors based on"physical output"to improve the efficiency of fiscal expenditure.