央地财政关系新论:基于权力清单的考察  

The New Theory of Financial Relationship between Central and Local Governments: Based on Power-List System

作　　者：张成松[1] 

机构地区：[1]武汉大学法学院

出　　处：《理论与改革》2017年第4期178-188,共11页Theory and Reform

基　　金：熊伟教授主持的国家社科基金重点项目"分税制模式下地方财政自主权研究"(批准号:15AFX021)的阶段性研究成果之一

摘　　要：权力清单的发布既是政府自我约束权力的体现,更是政府职能的整体梳理。而财税权力清单作为央地财政关系中的一种配权工具,通过对其进行纵横向度的比照,也有助于厘清各级财税部门的事权,实现中央与地方财政关系的规则之治。但是这种权力清单式的划分的效力和效果如何,是否足以完成纵向府际之间的事权划分任务,显然存在疑义。基于规范央地财政关系的考虑,极有必要从地方财政自主权、事权划分视角反思当下的财税权力清单制度,进而对其进行体系优化。也唯有优化财税权力清单内容,建立健全责任清单制度,规范清单的动态调整机制,才能促进财税权力清单的规范行使,助推权力清单的深入实践,实现央地财政关系的深度规范。The publication of power - list not only demonstrates government restraining its power, but also combs governments＇ overall functions. The lists of finance and taxation power as a tool in the financial relationship between central and local governments, through their vertical and horizontal comparisons, help to clarify the admin- istrative power between all levels of finance and taxation departments and achieve governance by rules in financial relationship between central and local governments. However, it raises some doubts： whether the division of power is effective and efficient, whether the strength is enough to complete the administrative power division between cen- tral and local governments. Considering regulating the relationship, it is extremely necessary to rethink the current finance and taxation power - list system from the perspective of local financial autonomy and division of authority in order to optimize the system. Only through optimizing the contents of the lists, establishing and improving the re- sponsibilities and regulating the dynamic mechanism, it can promote the regulated implementation of the lists of fi- nance and taxation power, and foster the in - depth practice of the lists, which will finally realize the deep regula- tion of the central and local governments＂ financial relationship.

关 键 词：权力清单 财政权力 财政事权 地方财政自主权 

分 类 号：D123[政治法律—政治学]