央地财权事权匹配的宪法保障机制比较研究——以500份调研问卷为缘起  

A COMPARATIVE STUDY OF THE CONSTITUTIONAL PROTECTION MECHANISM OF MATCHING THE CENTRAL AND LOCAL FINANCIAL AND AFFAIRS-DOMINATING POWERS——with 500 survey questionnaires as the origin

作　　者：谭波[1,2] 

机构地区：[1]河南工业大学法学院,河南郑州450001 [2]中国社会科学院法学研究所,北京100720

出　　处：《河南工业大学学报（社会科学版）》2013年第2期58-71,共14页Journal of Henan University of Technology:Social Science Edition

基　　金：2012年国家社科基金项目(12CFX021);2013年中国博士后基金第六批特别资助项目(2013T60226)

摘　　要：央地财权事权匹配是一个具有现实和未来意义的深远话题。而要从根本上造就这一格局下不能完全凭空臆造,国外的制度比较借鉴、本国的国情问题考证,一样都不可或缺。通过对国内基层行政部门的调研在一定程度上反映了改革的呼声与关键;通过对国外制度的类型化分析探讨了我国制度改革所处的阶段与位置。结合两者,合理设定了我国的改革路径、方向与远景。The matching of the central and local financial and affairsdominating powers is a topic of practical and farreaching significance. Baseless creations can never fundamentally bring up such a pattern. Both the comparative reference of foreign institution and the research on its own national conditions are absolutely indis pensable. The research conducted into domestic grassroots administrations can reflect the calls for reform to a certain extent and the analysis conducted of the types of foreign institution will also allow us to see the stage and position the reform in our country is in as soon as possible. The combination of the two aspects mentioned above and the setting of a reasonable reform path, direction and vision are what we should strive to do in order to build several cornerstones in the near future.

关 键 词：财权 事权 宪法保障 比较研究 

分 类 号：F812.2[经济管理—财政学]