本文選題：事權(quán)　切入點(diǎn)：中央地方關(guān)系　出處：《華中師范大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

【摘要】：中央和地方關(guān)系是國(guó)家權(quán)力配置中的重大問題,如何合理配置中央和地方的財(cái)權(quán)和事權(quán)是憲法學(xué)研究的重要課題。我國(guó)中央地方關(guān)系在當(dāng)前的實(shí)踐和理論中都出現(xiàn)了一些問題,既有歷史因素造成的,也有當(dāng)前新的形勢(shì)產(chǎn)生的,其中關(guān)鍵的一個(gè)因素就是1994年的分稅制改革。分稅制改革以來,地方的財(cái)權(quán)受到極大的影響,主要表現(xiàn)在稅種的設(shè)計(jì)、分配、獲取和事權(quán)的分配等領(lǐng)域,那些數(shù)目大且容易獲得的稅收都?xì)w于中央,但中央的事權(quán)相對(duì)較少；而地方政府不僅需要解決本區(qū)域的事務(wù),也要負(fù)責(zé)中央政策的執(zhí)行,但稅收量小,還沒有穩(wěn)定的保障,導(dǎo)致嚴(yán)重的事權(quán)財(cái)權(quán)不匹配。 對(duì)于中央地方關(guān)系,國(guó)內(nèi)學(xué)者進(jìn)行過一些研究。財(cái)稅學(xué)者傾向于從財(cái)權(quán)角度分析,基本上是圍繞分權(quán)或者財(cái)政制度為中心展開,明確提出以事權(quán)為核心來研究中央地方關(guān)系的鮮有見到,在中央政府公布的相關(guān)文件中有“財(cái)權(quán)與事權(quán)要統(tǒng)一(要匹配)”的提法,但并沒有明顯的決定與被決定關(guān)系。近二十年來以財(cái)權(quán)為中心構(gòu)建起來的中央地方關(guān)系,由于沒有明確中央和地方政府在公共服務(wù)領(lǐng)域上的各自職責(zé),從而出現(xiàn)諸多問題不能得到有效解決,有些問題甚至愈演愈烈,進(jìn)而出現(xiàn)了“跑部錢進(jìn)”、地方同質(zhì)化競(jìng)爭(zhēng),腐敗滋生以及“政府越位、缺位、錯(cuò)位”等現(xiàn)象,并有越來越嚴(yán)重的趨勢(shì),這說明了以財(cái)權(quán)為中心的中央地方關(guān)系的思路已不能適應(yīng)我國(guó)經(jīng)濟(jì)社會(huì)發(fā)展的新要求。 基于此,筆者認(rèn)為應(yīng)當(dāng)建立起以事權(quán)為核心的中央地方關(guān)系。我國(guó)是社會(huì)主義國(guó)家,是人民民主專政的政權(quán),執(zhí)政黨和政府是以為人民服務(wù)為出發(fā)點(diǎn)和歸宿,為的是讓“發(fā)展的成果由人民群眾享有”。那么就應(yīng)當(dāng)從事權(quán)角度著眼,找出我國(guó)當(dāng)前中央地方事權(quán)財(cái)權(quán)領(lǐng)域出現(xiàn)的問題并加以分析和解決,建立起以事權(quán)為核心的中央地方關(guān)系。 本文首先從事權(quán)的概念入手,闡述了事權(quán)的內(nèi)涵與特點(diǎn),并對(duì)與事權(quán)緊密相關(guān)的財(cái)權(quán)、公共服務(wù)、支出責(zé)任等概念進(jìn)行了辨析；第二部分從新中國(guó)成立以來的中央地方事權(quán)劃分模式的歷史進(jìn)程中分析當(dāng)前我國(guó)事權(quán)劃分方面存在的問題及原因；第三部分考察了市場(chǎng)經(jīng)濟(jì)成熟、中央地方關(guān)系處理較好、政府能夠?yàn)楣裉峁┗镜墓伯a(chǎn)品的國(guó)家的經(jīng)驗(yàn),討論了其經(jīng)驗(yàn)我國(guó)的相關(guān)制度建設(shè)的借鑒意義和參考價(jià)值,最后提出了以事權(quán)為核心構(gòu)建我國(guó)中央地方關(guān)系的思路和舉措。
[Abstract]:The relationship between the central and local governments is a major problem in the allocation of state power. How to allocate the financial and administrative powers of the central and local authorities is an important subject in the study of constitutional law. Some problems have emerged in the current practice and theory of the relationship between the central and local authorities in China. The key factor is the tax distribution reform in 1994. Since the tax distribution reform, local financial power has been greatly affected, mainly in the design and distribution of taxes. In areas such as access and the distribution of administrative power, the large and easily available tax revenues are attributed to the central authorities, but the central authorities have relatively little authority; and local governments need not only to resolve the affairs of the region, but also to be responsible for the implementation of central policies. However, the tax volume is small, there is no stable protection, leading to serious mismatch of power and financial power. Domestic scholars have done some research on the relationship between central and local governments. Fiscal and tax scholars tend to analyze it from the perspective of fiscal power, basically focusing on decentralization or fiscal system. It has been clearly pointed out that it is rare to study the relationship between the central and local authorities with the central authority as the core. In the relevant documents published by the central government, there is a reference that "financial power and administrative power should be unified (to be matched)." But there is no obvious relationship between decision and decision. The relationship between central and local governments, built around fiscal power in the last two decades, has not been clear about the respective responsibilities of central and local governments in the field of public services. As a result, there are many problems that cannot be effectively solved, some of which are even becoming more and more serious, resulting in "running department Qian Jin", local homogenization competition, corruption breeding and "government offside, absence, dislocation" and so on. And there is a more and more serious trend, which shows that the central and local relations centered on financial power can no longer meet the new requirements of our country's economic and social development. Based on this, the author believes that the central and local relations should be established with the power of affairs as the core. China is a socialist country, a political power under the people's democratic dictatorship, and the ruling party and the government take serving the people as the starting point and destination. In order to enable "the fruits of development to be enjoyed by the masses of the people." then, from the perspective of administrative power, we should find out and analyze and solve the problems existing in the field of financial power of the central and local authorities in our country. To establish a central and local relationship with the central and local authorities as the core. This paper begins with the concept of the power of affairs, expounds the connotation and characteristics of the power of affairs, and discriminates and analyzes the concepts of financial power, public service and expenditure responsibility which are closely related to the power of affairs. The second part analyzes the existing problems and reasons of the division of the central and local affairs power from the historical process of the central and local authority division model since the founding of New China, the third part investigates the maturity of the market economy and the better handling of the relationship between the central and local governments. The government can provide the national experience of the basic public goods for the citizens, discusses its experience, the reference significance and the reference value of the related system construction of our country, finally puts forward the thought and the measure of constructing the relationship between the central government and the local government with the power of affairs as the core.
【學(xué)位授予單位】：華中師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：D921

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 白英英;我國(guó)財(cái)政分權(quán)對(duì)地方財(cái)政赤字規(guī)模的影響研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2013年

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本文編號(hào)：1605965