论我国中央与地方财政事权和支出责任划分改革及其对国库履职的影响

On the Reform of the Division of Fiscal Authority and Expenditure Responsibility between Central and Local Governments and its Influence on the Performance of the National Treasury

《国务院关于推进中央与地方财政事权和支出责任划分改革的指导意见》(以下简称《意见》)的印发,标志着新一轮的财税体制改革正式开始。在此背景下,通过分析中央与地方财政事权和支出责任划分改革对国库工作的影响,提出国库应对改革的相关建议,从而更好发挥央行经理国库职能,具有深刻的现实意义。

The issuance of the “guiding opinions of theState Council on promoting the reform of the division of fiscal authority andexpenditure responsibility between central and local governments” (hereinafterreferred to as “opinions”) marks the beginning of a new round of fiscal and taxsystem reform. In this context, by analyzing the influence of the reform of thedivision of fiscal authority and expenditure responsibility between central andlocal governments on the work of the National Treasury, this paper puts forwardsome suggestions on how the National Treasury should respond to the reform, soas to give full play to the functions of the National Treasury of the centralbank manager, it has profound practical significance.