明晰政府间事权划分 构建现代化政府治理体系  

Building Sound Governance through Clearly Assigning Intergovernmental Responsibilities

作　　者：李俊生[1] 乔宝云[1] 刘乐峥[1] 

机构地区：[1]中央财经大学,北京100081

出　　处：《中央财经大学学报》2014年第3期3-10,共8页Journal of Central University of Finance & Economics

基　　金：中央财经大学中国财政发展协同创新中心承接财政部与共建高校联合研究课题"政府事权及分级责任研究"

摘　　要：政府间财政关系建设的起点与核心是事权划分,明晰事权对构建现代化政府治理体系意义重大。目前,我国政府事权划分责任模糊不清,中央政府事权"不实",省级政府直接服务提供"缺位",地方政府支出责任"超负"。未来的改革要根据我国政府治理现状,以激励相容为核心,形成政府与市场的合理边界,妥善处理城镇化提出的新挑战,充分发挥中央和地方的积极性,逐步扩大各级政府公共服务的直接提供,建设中央政府财政事权突出、省级政府功能清晰、地方政府责任自主的治理体系。Expenditure assignment is the starting point and core of constructing intergovernmental fiscal relation and it is important to have a clearly defined expenditure assignment for a nation to build sound governance. Currently, expenditure structure in China contains many blurred assignments, characterized by unclear central gov- ernment responsibilities, lack of service provisions by provincial governments, as well as overburden of local gov- ernments. In the future, China needs to initiate the expenditure assignment reform according to its present govern- ance status and build a system that is incentive compatible. The reform should target to foster the reasonable rela- tionship between market and government sectors. The reform should also be able to handle potential challenges raised by the fast urbanization process. Accordingly, the reform should motivate both the central and subnational governments to expand direct service provision. Eventually, China should form the governance structure in which the central government takes significant responsibilities, provincial governments play a significant role of service provision, and local autonomy is well protected.

关 键 词：政府间事权划分 政府治理 

分 类 号：F812.2[经济管理—财政学]