推进基本公共服务均等化的基本原则——事权与财权财力相匹配  

The Basic Principle of Promoting Equalization of Basic Public Service:Matching Responsibility with Financial Power and Financial Resources

作　　者：孙德超[1] 

机构地区：[1]吉林大学行政学院,吉林长春130012

出　　处：《教学与研究》2012年第3期22-30,共9页Teaching and Research

基　　金：教育部哲学社会科学研究重大课题攻关项目"实现基本公共服务均等化研究"(项目号:11JZD030);国家社科基金项目"基本公共服务均等化与正确处理中央和地方财政关系研究"(项目号:10CZZ032)的阶段性成果

摘　　要：推进基本公共服务均等化,需要坚持事权与财权相匹配的原则。目前我国存在的中央与地方事权与财权不匹配应做两方面理解:一是公共服务职责与财权不匹配;二是支出管理责任与财力不匹配。我国需要坚持公共服务职责与财权相匹配,扩大地方政府的税收立法权;坚持支出管理责任与财力相匹配,合理配置中央与地方的财力结构。It is of great importance to stick to the principle of matching responsibility and fiscal power in order to promote equalization of basic public service. Nowadays, the reality of responsibility and fiscal power of the central government and local governments are not matched can be interpreted in terms of two aspects： the responsibility for public service does not match financial power, and the responsibility for expenditure does not match financial resources. It is an urgent task that tax legislative power of local governments should be strengthened when insisting on the principle of the responsibility for public service being matched with the financial resources, and reasonable configuration of the financial resources of central and local governments should also be guaranteed when insisting on the principle of the responsibility for expenditure matching the financial resources.

关 键 词：事权 财权 财力 基本公共服务均等化 

分 类 号：F812.2[经济管理—财政学]