现代国家治理与责任型分级财政体制  

Modern State Governance and Responsibility-Oriented Classified Fiscal System

作　　者：马国贤[1] 

机构地区：[1]上海财经大学中国公共财政研究院,上海200433

出　　处：《当代财经》2016年第12期24-31,共8页Contemporary Finance and Economics

基　　金：国家社会科学基金重点项目"公共部门绩效管理与绩效指标研究--兼论政府绩效管理德州模式"(12AZD097)

摘　　要：现代国家治理是当前国家的重大课题。其本意是一国的整体治理,首要的是建设责任型政府,需要由包括财政体制等若干基本制度体系来支撑。而责任型分级财政体制是现代国家治理的核心制度。在建设责任型分级财政体制的观念上,必须做到"三破三立":破权力论,立责任论;破属地管理论,立公共委托代理论;破央地关系论,立三级体制论。在建设责任型分级财政体制的路径上,必须做到两个方面:一是以事务为对象,以三级政府为依据,适度上划事权;二是改革预算管理,形成四种转移支付。Modem state governance is one of the major national subjects at present. Its purpose is the overall governance of a country; the foremost is the construction of a responsible government, which needs to be supported by a number of basic systems including the financial system. The responsibility-oriented classified fiscal system is the core of modem state governance system. Regarding the concept of the construction of the responsibility-oriented classified fiscal system, we must carry out the ＂three breakings and three establishings＂ , i.e., breaking the power theory and establishing the responsibility theory; breaking the territorial management theory and establishing the public trust a- gent theory; and breaking the relationship theory between the central and the local governments and establishing the three-level system theory. Regarding the path of the construction of the responsibility-oriented classified fiscal system, we must do a good job in the two aspects： firstly, taking the business as the object and the three-level governments as the basis, to moderately divide the powers of office; secondly, to reform the budget management, and to form the four kinds of transfer payments.

关 键 词：财政体制 现代国家治理 责任型分级财政体制 权力型分级财政体制 

分 类 号：F812.2[经济管理—财政学]