再议政府间事权与财权的合理划分  

The Discussion on the Reasonable Division of the Intergovernmental Administrative Authority and Fiscal Right

作　　者：课题组 巩守效[1] 柳懿[1] 胡淑云[1] 汪斌[1] 

机构地区：[1]中国人民银行天水市中心支行 [2]不详

出　　处：《西部金融》2017年第10期46-49,共4页West China Finance

摘　　要：本文通过对目前财税体制政府间事权与财权现状进行分析,关注政府间事权和支出责任划分改革,在此基础上进一步理顺中央与地方收入划分,提出建立切实可行的政府间事权财权相匹配制度思路及方法。The paper analyzes the present situation of the intergovernmental administrative authority and fiscal right of the fiscal and taxation system, pays attention to the reform of division of the intergovernmental administrative authority and spending responsibility. On the basis, the paper proposes further rationalizing the fiscal revenue division between the central and local government, and puts forward ideas and methods to establish feasible system which can make the intergovemmental administrative authority match its fiscal right.

关 键 词：财政 地方政府 

分 类 号：F832.2[经济管理—金融学]