摘要
中央与地方财政事权划分是我国财税体制改革的关键环节。在社会主要矛盾发生重大变化的条件下,基于国家治理现代化目标的财政事权划分应当充分考虑公共风险因素。现阶段财政体制改革应以基本公共服务领域财政事权划分改革为突破口,在识别财政事权风险的基础上,强化中央财政事权,规范并减少中央与地方共同财政事权,赋予地方政府充分的自主权,并根据公共风险的变化,建立中央与地方财政事权划分的动态调整机制。
The division of fiscal responsibility between central and local government is a key to the reform of fiscal and taxation system in China. Under the condition that major contradictions in society have undergone major changes, the division of fiscal responsibility based on the goal of national governance modernization should consider public risk. It is believed that the reform of Chinese fiscal system at this stage should be based on the reform of fiscal responsibility in the basic public service. Firstly, we should strengthen the central fiscal responsibility on the basis of identifying the risk of fiscal responsibility. Secondly, we must standardize and reduce the common fiscal responsibility of the central and local governments. Thirdly, the local governments should be given full autonomy.Last but no least, the division of fiscal responsibility should be dynamically adjusted based on the dynamic changes of the public risks.
作者
刘尚希
石英华
武靖州
Liu Shangxi;Shi Yinghua;Wu Jingzhou
出处
《改革》
CSSCI
北大核心
2018年第8期15-24,共10页
Reform
基金
国家社会科学基金项目"国家治理现代化视角下的财税体制改革研究"(批准号:17VZL011)
中国财政科学研究院2017年计划课题"中央与地方财政事权与支出责任划分研究--基于公共风险的视角"(批准号:2017JH044)
关键词
财政事权划分
财税体制改革
公共风险
division of fiscal responsibility
fiscal and taxation system reform
public risk
