“十四五”时期优化政府间事权和财权划分研究  

A Study on Optimizing the Division of Intergovernmental Administrative Power and Fiscal Power During the‘14th Five-Year Plan’

作　　者：王蕴[1] Wang Yun

机构地区：[1]中国宏观经济研究院经济研究所

出　　处：《宏观经济研究》2021年第2期5-16,共12页Macroeconomics

摘　　要：近年来,中央与地方财政事权和财权划分改革取得明显进展,但与建设社会主义现代化国家的要求相比,仍然存在差距。"十四五"时期应以建立权责清晰、财力协调、区域均衡的中央和地方财政关系为目标,加快优化政府间事权和财权划分。在中央与地方财政收入格局总体稳定框架下,适当增加中央财政事权和支出责任,提高地方自有收入对其履行支出责任的保障能力,相应降低转移支付比重。到2025年,中央与地方可用财力、支出责任的划分比例调整至30∶70,转移支付和税收返还占全国财政支出的比重下降到25%以下,转移支付中体现均等化功能的均衡性转移支付占比提高到50%以上。In recent years,significant progress has been made in the reform of the fiscal administrative power and division of fiscal power between the central and local governments,but compared with the requirements of building a modern socialist country,there is still a gap.During the‘14 th Five-Year Plan’period,the goal should be to establish a central and local fiscal relationship with clear powers and responsibilities,financial coordination,and regional balance,and speed up the optimization of the division of intergovernmental administrative powers and fiscal powers.Under the framework of the overall stability of the central and local fiscal revenue structure,the central fiscal authority and expenditure responsibilities should be appropriately increased,and the ability of local self-owned revenue to ensure that it fulfills its expenditure responsibilities should be improved,and the proportion of transfer payments should be reduced accordingly.By 2025,the ratio of the available fiscal resources and expenditure responsibilities between the central and local governments will be adjusted to 30∶70,the proportion of transfer payments and tax refunds in national fiscal expenditure will drop to less than 25%,and the proportion of balanced transfer payments that reflect the equalization function in transfer payments has increased to more than 50%.

关 键 词：事权划分 财权划分 中央与地方 支出责任 

分 类 号：F812[经济管理—财政学] D630[政治法律—政治学]