地方“人格化”、财政分权与央地关系  

Local "Personification",Divisionalization and the Relationship Between Central and Local governments

作　　者：苗连营[1] 王圭宇[1] 

机构地区：[1]郑州大学法学院,河南郑州450001

出　　处：《河南社会科学》2009年第2期66-73,共8页Henan Social Sciences

基　　金：司法部法治建设与法学理论研究部级科研项目(04SFB1005)

摘　　要：认识央地关系的问题,最为核心的就是厘清并承认中央与地方的各自利益,而这需要以财政分权为前提,并辅以转移支付的调控。依循财政联邦主义的进路,承认地方政府的"人格化"和"主体性",保障地方的"分殊利益",就必然要求中央与地方的契约性分权与财政分权,这种分权一方面增大并强化了地方政府的"政府能力",使中央政府与地方政府"各得其所"从而能够各自调控最适合自己调控的事项,另一方面客观上也降低了中央政府的政治责任与政治风险,并促使地方政府变为有限(责任)政府,从而为法治政府的构建与宪政建设的推进奠定基础。The focus of realizing the relationship between the central government and local governments lies in combing and admitting the benefits of each party,which should be based on the premise of financial divisionalization,with transferring payments as the supplementary means.According to financial federalism,the contractual financial divisionalizations between the central government and local governments are required to confess the personification and entity of the local governments and to insure the benefits of the local governments.On one hand,the divisionalization enlarges and strengthens the 'government abilities' of the local governments,which successfully enables the central government and the local governments to focus the attention on the items which are suitable for them to adjust,on the other hand,it can decrease the political responsibility and political risks of the central governments and promote the local governments to become the responsibly limited,consequently laying the foundation for the construction of the legislated governments and the institution.

关 键 词：财政联邦主义 财政分权 地方政府 分税制改革 央地关系 

分 类 号：D9[政治法律—法学]