政府间事权与支出责任划分:从错配到适配——兼论事权责任层次和权力要素的双重属性

From "Misallocation" to "Adjustment":The Division of Intergovernmental Administrative Power and Expenditure Responsibility——The Dual Attributes of Responsibility Hierarchy and Power Factor

责任层次是理解事权内在属性的流行视角,但其忽略了事权的权力要素属性。着眼于我国"上级决策、下级执行"的特殊国情,一个新的思路就是兼顾事权责任层次和权力要素的双重属性。本文在阐释事权与支出责任相关概念时将着重分析事权的双重属性,随后文章聚焦当前政府间事权与支出责任划分错配问题。文章指出,错配的集中表现有:"内外不分"式错配、"张冠李戴"式错配、"上级点单"式错配、"齐抓共管"式错配和"小马拉大车"式错配等形式。在此基础上,本文对错配的成因进行理论分析,继而从成因入手去探寻政府间事权与支出责任划分适配的现实进路,最后本文进行研究总结和展望。

Responsibility hierarchy is a popular perspective for understanding the intrinsic attribute of administrative power. When we take into consideration China's specific conditions of "superior government make policy and inferior government implement policy ", a new perspective is the dual attributes of responsibility hierarchy and power factor. The article takes close attention to the new perspectives of the dual attributes of responsibility hierarchy and power factor during we analyze the concept of power, expenditure responsibility and other relevant elements, and then the article focuses on the "misallocation" problem of the current intergovernmental division reform of administrative power and expenditure responsibility. The article argues "misallocation" problem embodies"regardless of inside and. outside" misallocation,"put Zhang's hat on Li's head" misallocation,"higher authorities order" misallocation,"joint management" misallocation and "lack financial resources" misallocation. On this basis, the article makes a deep theoretical analysis of its causes.Next, the article finds the realistic approach to adjustment the intergovernmental administrative power and expenditure responsibility from its causes. Finally, we summarize the full text and look forward to the future research direction.