地方财政自主权的边界分析  

Analysis on Boundary of Local Fiscal Authority

作　　者：何锦前[1] 

机构地区：[1]清华大学法学院

出　　处：《法学评论》2016年第3期41-48,共8页Law Review

基　　金：国家社科基金重点项目"收入公平分配的财税法促进与保障研究"(项目编号:11AFX005);国家社科基金"实现经济稳定增长目标的促进型法研究"(批准号09CFX002);中国法学会部级法学研究重大课题"经济发展方式转变中的法律问题研究"(CLS(2011)A02)

摘　　要：由于事权财权不匹配等原因,加强地方财政自主权已成必然之势。不过,地方财权的制度建构应基于中国自身的政治经济社会条件,充分考虑到中国国家治理、宪制框架以及财税法自身的功能特性,还应注意制度协调和地方利益平衡等因素,这些方面均会不同程度形成对地方财政自主权的约束。考察这些约束条件,有助于从反方向明晰地方财政自主权的边界,避免制度建构中的教条主义倾向。Enhancing the local fiscal authority is an inevitable trend because local administrative powers mismatch local financial powers and capability. Institutional construction of local financial authority, however, has to be based on Chings politi- cal, economic and social condition. Furthermore, institutional construction should give full consideration to unique characteris- tic and functional state governance, constitutional framework, fiscal and tax institutions. At the same time institutional con- struction has to coordinate the relationship between fiscal laws and other institutions, and has to harmonize the interests of all sides. Therefore local fiscal authority is inevitability restricted by the above--mentioned factors. Studying the constraint factors will help to draw the boundaries of local fiscal authority and aviod dogmatic assertions.

关 键 词：国家治理 基本权利 财政法定 地方保护 地区合作 

分 类 号：F812[经济管理—财政学]