从政策文本出发分析我国政府间事权划分的基本逻辑  

An Analysis of the Basic Logic of the Division of the Intergovernmental Authority Based on the Policy Text

作　　者：姚东旻 颜缙 李静 YAO Dongmin;YAN Jin;LI Jing(Center for China Fiscal Development,Central University of Finance and Economics,Beijing 100081)

机构地区：[1]中央财经大学中国财政发展协同创新中心

出　　处：《中国人民大学学报》2018年第6期66-77,共12页Journal of Renmin University of China

基　　金：中国财政学会2017-2018年度招标课题"细化中央与地方事权和支出责任划分研究";中央财经大学"青蓝科研团队"与中国财政发展协同创新中心共建项目"新市场财政学理论研究"

摘　　要：事权是研究政府间财政关系的关键突破口。政府规范性文件和权力清单是刻画我国事权实际划分情况最基本的分析依据。在纵向维度,我国政府间事权划分的基本模式从"集权—分权"循环的事权调整转变为寻求"适度集权"下的事权匹配。在横向维度,"取消事项"是政府单独发文的主要事权调整项目,以期充分发挥市场在资源配置过程中的决定性作用和提高政府行政效率。而政府间事权划分的本质依据则是权力的基本属性——强制性和直接性。不同强弱程度组合的强制性和直接性事权分别构成了我国的中央事权、辖地事权和共担事权。我国政府间事权划分的研究应不拘泥于财政联邦制的理论框架,关注我国事权划分及其演变的实际情况,从而还原我国事权划分的内在规律。The authority of governments is a key breakthrough in the study of intergovernmental tis- cal relations. The normative documents and authority lists are the analytical foundation of this stud- y. In the vertical dimension, the basic authority-sharing mechanism in China has experienced the cy- cle switch from ＂centralization and separation of authority＂ to ＂moderating centralization and matc- hing authority＂. In the horizontal dimension, the purpose of authority adjustment is to give full play to the market＇s self-correction capability and improve the administrative efficiency of governments. The essential basis of the division of authority is the basic property of authority--compulsion and substanitivity summarized by the fact of authorization clarification. Different combinations of com- pulsory authority and substantive authority at different levels are embodied in forms of central gov- ernment authority, local authority and joint authority. The study of the division of the intergovern- mental authority in China should not be confined to the theoretical framework of fiscal federalism, but rather focus on the actual division of authority and its evolution, so as to restore the inherent law of the division of authority in China.

关 键 词：事权 权力清单 支出责任 分权与集权 财政联邦制 

分 类 号：D630[政治法律—政治学]