央地关系视角下的财权、事权及其宪法保障  

Financial Power, Administrative Power and Constitutional Safeguard on the Perspective of Central and Local Relationship

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：《求是学刊》2016年第1期104-110,共7页Seeking Truth

基　　金：国家社科基金项目"央地财权事权匹配的宪政保障机制研究";项目编号:12CFX021;2014年度河南工业大学青年骨干教师培育计划项目;2013年度河南省高校科技创新人才(人文社科类)支持计划

摘　　要：财权应该取代财力成为我国央地关系中与事权对应的要素,缺少财权而仅获财力的地方不能成为自足的法律主体。事权与支出责任的概念各有侧重,但首先应解决其宪法化的问题。宪法是联接财权与事权的法律基础,只有财权事权匹配的宪法保障才能使一国央地财政关系真正步入正轨。Financial power should be the factor corresponding to administrative power instead of financial resource in Chinese Central and Local relationship.Local Governments can not become the selfcontained legal subject if they only get financial resources without financial power.There are particular emphasis between administrative power and expenditure responsibility.But the constitutionalism of them ought to be emphasized.Constitution is the legal basis of connecting the financial power and administrative power.Only the safeguard from constitution to the matching between the financial power and administrative power can direct the right path for the central and local financial relationship in a country.

关 键 词：财权 事权 宪法保障 

分 类 号：D921[政治法律—宪法学与行政法学] D630[政治法律—法学]