摘要
厘清共同事权与支出责任划分是构建现代财政制度、完善中央与地方财政关系的基础支撑和内在要求。共同事权领域的支出责任分担关系到中央与地方间的利益分配,其制度安排直接影响各级政府公共服务供给质量与财政支出结构。共同事权领域的支出责任划分包括事权共担和支出责任下移两种分担机制,其中,事权共担是基础前提,支出责任下移是中央履行共同事权领域支出责任的分担方式。中央通过共同事权转移支付,同时要求地方具有相应的资金配套,以实现政府间共同事权的支出责任落实。而当前转移支付制度与共同事权和支出责任划分改革衔接不够,是造成共同事权领域支出责任分担不清的根本性原因。将共同事权领域支出责任下移与转移支付制度相结合,通过转移支付倒推中央对地方共同事权领域的支出责任分担,探索转移支付对共同事权领域支出责任分担的作用机制,是细化共同事权领域支出责任分担的关键。从转移支付改革与事权和支出责任相衔接的视角,提出了完善共同事权领域转移支付制度改革的方案设计。
Clarifying the division of common authority and expenditure responsibility is the basic support and inherent requirement for building a modern financial system and improving the financial relationship between the central and local governments.The sharing of expenditure responsibilities in the area of common authority is related to the distribution of interests between the central and local governments,and its reasonable institutional arrangement directly affects the quality of public service supply and financial expenditure structure of governments at all levels.The division of expenditure responsibility in the area of common authority includes two types of sharing mechanisms:sharing of authority and shifting of expenditure responsibility,among which,sharing of authority is the basic premise,and shifting of expenditure responsibility is the way for the central government to fulfill its expenditure responsibility in the area of common authority.The central government realizes the implementation of the expenditure responsibility of the common authority between governments through the transfer payment of common authority,and at the same time requires the corresponding local funds to match.The current transfer payment system is not sufficiently connected with the reform of the division of common authority and expenditure responsibility,which is the fundamental reason for the unclear sharing of expenditure responsibility in the common authority area.Combining the downward shift of expenditure responsibilities in the area of common affairs and powers with the transfer payment system,pushing back the central government’s sharing of expenditure responsibilities in the area of common affairs and powers through transfer payments,and exploring the mechanism of the role of transfer payments in the sharing of expenditure responsibilities in the area of common affairs and powers is the key to refine the sharing of expenditure responsibilities in the area of common affairs and powers.From the perspective that the transfer payment reform is connected with the affairs authority and expenditure responsibility,a scheme design for improving the reform of the transfer payment system in the common affairs authority area is proposed.
作者
苏洨宇
SU Xiao-yu(School of Public Finance and Taxation,Dongbei University of Finance and Economics,Dalian 116025,China)
出处
《经济问题》
CSSCI
北大核心
2022年第6期34-40,66,共8页
On Economic Problems
基金
国家社会科学基金重大项目“中国的政府间事权与支出责任划分研究”(16ZDA066)。
关键词
共同事权
支出责任分担
转移支付
基本公共服务
common authority
shared expenditure responsibilities
transfer
fundamental public services
作者简介
苏洨宇,东北财经大学财政税务学院博士研究生,研究方向:财政理论与管理。
