摘要
各级政府间事权及支出责任决定着其财政支出结构,反过来,各级政府的财政支出结构反映和体现了各级政府间事权划分状况。文章通过分析各级政府财政支出结构以考察事权划分中存在的问题及其致因,探讨优化各级政府间事权配置的新思路,即在"中央—省—县(市)"三级财政框架下,依据政府间事权划分的科学理论合理划分中央、省及县政府之间事权。
The divisions of fiscal power and responsibilities and public expenditure responsibilities between multi-level governments determine the structure of public expenditure. On the contrary, the latter reflects the former. This article probes into the problems on the division of fiscal power and responsibilities and their reasons by analyzing the structure of puhlic expenditure of inter-government. And it puts forward and investigates the new method which can optimize allocation of multi-level governmental power and responsibilities. In the fiscal framework of central, provincial and count government, the fiscal power and responsibilities should be divided reasonably according to the theory of dividing the intergoverumental power and responsibility.
出处
《当代经济管理》
2009年第5期61-65,共5页
Contemporary Economic Management
基金
2007年安徽省教育厅人文社会科学研究项目(2007sk121)
2008年安徽财经大学青年科研项目(ACKYQ0837ZC)阶段性研究成果
关键词
财政体制
事权
支出责任
财政层级
fiscal system
fiscal power and responsibility expenditure responsibility fiscal level
