本文選題：央地關(guān)系 + 財政分權(quán)�。� 參考：《東方法學(xué)》2017年05期

【摘要】：財政事權(quán)和支出責(zé)任的劃分,表面上看是一個治理技術(shù)問題,實際上是一個國家治理體制問題�！秶鴦�(wù)院關(guān)于推進(jìn)中央與地方財政事權(quán)和支出責(zé)任劃分改革的指導(dǎo)意見》試圖在治理技術(shù)層面對財政權(quán)責(zé)進(jìn)行縱向界分,但這一改革進(jìn)程需要在關(guān)注技術(shù)性、局部性改革的同時,引入結(jié)構(gòu)性和系統(tǒng)性改革思維。地方政府的角色界定及其法律地位的明確化,是央地財政關(guān)系的一個核心因素。通過引入地方化原則、輔助性原則而明確地方性政府的主體地位,對于當(dāng)前正在進(jìn)行的財政改革具有基礎(chǔ)性意義,對優(yōu)化我國縱向治理結(jié)構(gòu)也具有重要意義。
[Abstract]:On the face of it, the division between financial authority and expenditure responsibility is a technical issue of governance. In fact, it is a national governance system problem. The State Council's guiding opinion on promoting the reform of the division of central and local fiscal powers and expenditure responsibilities attempts to divide fiscal powers and responsibilities vertically at the technical level of governance. But this reform process needs to introduce structural and systematic reform thinking while paying attention to technical and local reform. The definition of local government's role and the clarity of its legal status are a core factor in the financial relationship between central and local governments. By introducing the principle of localization and the principle of subsidiarity, it is of fundamental significance to define the principal position of local government, which is of fundamental significance to the current financial reform and also to the optimization of the vertical governance structure of our country.
【作者單位】： 廈門大學(xué)法學(xué)院博士后流動站;
【基金】：中國博士后科學(xué)基金第61批面上資助課題“基層政府治理的'本地化'和法治化原則研究”(項目批準(zhǔn)號:2017M612122)的階段性研究成果
【分類號】：D630
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本文編號：1882993