深化事权与支出责任改革 推进国家治理体系和治理能力现代化  

Deepen the Reform of Intergovernmental Responsibility and Expenditure Assignment and Promote Modernization of the State Governance System and Governance Capability

作　　者：楼继伟[1,2] 

机构地区：[1]全国社会保障基金理事会 [2]中国财政学会

出　　处：《财政研究》2018年第1期2-9,共8页Public Finance Research

摘　　要：明确政府间事权和支出责任划分,不仅是建设现代财政制度的重要组成部分,更是推进国家治理体系和治理能力现代化的必然要求。近年来特别是党的十八届三中全会以来,政府间事权和支出责任划分改革取得了积极进展。但受传统体制惯性等多方面因素影响,政府间事权划分不清晰的局面仍未根本扭转,"机关化"特征显著,共同事务较多,行政效率偏低。为贯彻落实党的十九大提出的"分两步走"的宏伟战略目标,本文建议以"实体化"、"法制化"、"高阶化"为重点,着力推进事权和支出责任改革。Clarifying the division of intergovernmental responsibility and expenditure assignment is not only an essential issue for the construction of modern fiscal system, but also an inevitable requirement to promote modernization of the state governance system and governance capability. In recent years, especially since the third Plenary Session of the 18th CPC Central Committee, there has been great progress in the division reform. However, due to many factors such as the inertia of the traditional system, the situation is not fundamentally reversed that the division of responsibility is obscure, characterized by remarkable bureaucratization, excessive common affairs and low administrative efficiency. To carry out the grand strategic goal of Two Steps proposed by the 19th CPC National Congress, this paper suggests to promote the reform of intergovernmental responsibility and expenditure assignment by stressing substantiation, legalization and upgrading of governmental responsibility.

关 键 词：事权改革 国家治理 实体化 法制化 高阶化 

分 类 号：F812[经济管理—财政学]