事权划分法治化的中国路径  

A Chinese Path to Bringing the Demarcation of Powers and Responsibilities under the Rule of Law

作　　者：刘剑文[1,2] 侯卓[3] 

机构地区：[1]北京大学法学院 [2]中国财税法治战略研究院,院长北京100871 [3]中南财经政法大学法学院,讲师武汉430073

出　　处：《中国社会科学》2017年第2期102-122,共21页Social Sciences in China

基　　金：2013年国家社会科学基金重大项目“促进收入公平分配的财税法制创新研究”(13&ZD028);2012年国家社会科学基金重点项目“公共财政监督法律制度研究”(12AFX013)阶段性成果

摘　　要：推进各级政府事权规范化、法律化,是深化财税改革和建设法治财税的重要举措。我国应在法律层面明确各级政府间的事权划分,通过法律机制保障和促进各级政府履行事权。赋予政府事权是为有效保障公民基本权利的实现,在明晰政府职能边界的前提下,运用法律手段、遵循谦抑原则厘定事权范围。事权划分的经济标准更为基础,法律标准对由经济标准导出的划分格局进行调适。事权可分为立法监管和事权实施,现行法律体系对立法监管事权的配置相对合理,但其中法律监督、特别是司法事权应适当向中央集中;在事权实施层面,现行制度为行政化分权留下空间,且不同层级政府间事权同质化较明显。事权划分法治化要求制定财政基本法明确各级政府的事权;政府间财权划分和转移支付体制的优化、预算硬约束的实现,是事权划分的制度保障;从根本上,通过对公民权利体系的法律确认,可以促进法定事权的落实。Facilitating the normalization and legalization of government powers and responsibilities at all levels is an important measure for deepening fiscal and tax reform and building finance and tax governed by the rule of law.At the legal level,China should specify the demarcation of powers and responsibilities among governments at all levels, and should use legal mechanisms to encourage governments at all levels to exercise these powers and responsibilities and to ensure that they do so.Government is endowed with powers and responsibilities in order to effectively ensure the realization of citizens'basic rights.On the premise of clarifying the boundaries of government functions,it uses legal means to define the range of these responsibilities and powers in accordance with the principle of restraint.The economic standard for the demarcation of powers is even more fundamental;the consequent demarcations are subject to adjustment by legal standards.Government powers can be divided into legislative oversight and regulation and the exercise of powers and responsibilities.The disposition of legislative oversight and regulation under the existing legal system is relatively rational,but its powers,especially of its judicial powers,should be appropriately concentrated at the central government level.The exercise of powers and responsibilities under the existing system leaves room for the demarcation of administrative powers,and the homogenization of powers among different levels of government is quite noticeable.Bringing the demarcation of powers under the rule of law requires the formulation of basic financial law in such a way as to specify the powers of different levels of government.The division of financial powers among governments,optimization of the transfer payment system and the achievement of hard budget constraints are institutional guarantee for the demarcation of powers.Fundamentally,the legal recognition of civilian rights is conducive to the implementation of statutory powers.

关 键 词：财税体制 事权划分 基本权利 法治化 国家治理 

分 类 号：D920.0[政治法律—法学]