美国联邦及州以下政府事权与财权划分研究

A study on the Division of Financial Power and Administrative Power of Federal and Substate Governments in the United States

美国作为发达国家,联邦政府和州以下在解决财权、事权划分过程中,形成了较为完善的理论与实践体系,对解决我国目前政府事权划分不清、财政支出责任不明、事权划分和财权不均衡等问题具有很好的借鉴意义。我们应当借鉴国外有益经验,结合自身政治、社会、经济制度背景,因地制宜,多措并举,加快建设现代财政制度,科学划分财权、事权支出责任,使我国财政科学化、精细化管理水平继续得到实质性提升。

As a developed country, the UnitedStates has formed a relatively perfect theoretical and practical system in theprocess of resolving the division of financial power and administrative powerby the federal government and below the state level, which has a good referencesignificance to solve the problems of unclear division of government powers,unclear responsibility of fiscal expenditure, division of powers and imbalanceof financial power in China. We should learn from foreign beneficialexperience, combine with our own political, social and economic systembackground, adjust measures to local conditions, take multiple measuressimultaneously, speed up the construction of modern financial system,scientifically divide the responsibility of financial power and administrativepower expenditure, so as to make the scientific and refined management level ofChina’s finance continue to be substantially improved.