城市公共品供给中各级政府事权与财权的划分  

On the division of administrative rights and financial power among governments of different levels in the provision of urban public goods

作　　者：潘文轩[1] 

机构地区：[1]上海财经大学财经研究所

出　　处：《城市问题》2006年第9期74-80,共7页Urban Problems

摘　　要：政府在城市公共品供给中需要考虑如何合理划分各级政府的事权与财权。城市公共品的特性是各级政府事权划分的基础,而事权与财权相统一的原则是各级政府财权划分的理论依据。通过对我国城市公共品供给中各级政府间财政关系进行实证研究发现,各级政府在事权划分上存在模糊、重复、越位和缺位的情况,而财权的划分则没有能够实现与相应事权的匹配。因此,需要重新界定各级政府的事权与财权,从而完善政府的城市公共品供给职能。Affair rights and financial power distributing in reason among governments at different levels should be taken into consideration in the provision of urban public goods. The characteristics of urban public goods and the rule of unified affair rights and financial power are the theoretical basis of affair rights and financial power distributing among governments at different levels respectively. The empirical research on the financial relationship among governments in the provision of urban public goods discovers that there are cases of dark, refrain, offside and vacancy existing in the affair rights distributing while the financial power distributing does not match with the corresponding administrative rights. Therefore, governments at different levels have to redefine affair rights and financial power in order to improve the government＇ s responsibility in the provision of urban public goods.

关 键 词：城市公共品 事权 财权 分税制 

分 类 号：F812.7[经济管理—财政学]