匹配大国治理的政府间事权财权关系:沿革、挑战及优化  

Matching China’s Inter-Governmental Relations of Administrative Powers and Financial Powers:Evolution,Challenge and Optimization

作　　者：樊继达[1] Fan Jida(Teaching and Research Department of Public Administration,Party School of the Central Committee of CPC./National Academy of Governance,Beijing,100091)

机构地区：[1]中共中央党校(国家行政学院)公共管理教研部公共经济教研室,北京100089

出　　处：《宁夏党校学报》2022年第1期5-12,F0002,共9页Journal of the Party School of the CPC Ningxia Hui Autonomous Region Committee

基　　金：国家社会科学基金特别委托项目“国家战略基本理论问题研究”(21@ZH024)阶段性成果。

摘　　要：进入新发展阶段,我国政府间事权财权关系,无论在事权、财权,还是转移支付等方面,与大国治理现代化的需求相比,都存在不相匹配的问题。走好中国式现代化新道路,应基于外部性、信息对称及激励相容等原则,瞄向充分发挥中央和地方两个积极性构建中国特色社会主义制度下政府间事权财权关系。其中,事权划分应更加精细,适当提高中央事权责任;财权划分应更加精确,在保持总体财力格局稳定的情况下健全地方财税体系;转移支付应更加精准,不断提高纵向转移支付的绩效,探索建立横向转移支付体系,促进不同地区间基本公共服务均等化。只有不断优化政府间事权财权关系,才能为我国实现全体人民共同富裕、迈向社会主义现代化强国提供重要支撑。In the new stage of development,China’s inter-governmental relations of administrative powers and financial powers,whether in terms of administrative powers,financial powers,or transfer payments,do not match the needs of the modernization of governance of a major country.To take the new road of Chinese style modernization well,we should,based on the principles of externality,information symmetry and incentive compatibility,aim at giving full play to the enthusiasm of both the central and local governments to build inter-governmental relations of administrative powers and financial powers under the socialist system with Chinese characteristics.Among them,the division of administrative powers should be more detailed,and the responsibility of the central government’s admistrative powers should be appropriately enhanced;the division of financial powers should be more precise,and the local fiscal and tax systems should be improved while keeping the overall financial structure unchanged;transfer payments should be made more precise by improving the performance of vertical transfer payments,exploring a system of horizontal transfer payments and ensuring equal access to basic public services among different regions.Only by constantly optimizing the inter governmental relations of administrative powers and financial powers,can we provide important support for China to achieve common prosperity for all of its people and become a great modern socialist country.

关 键 词：事权 财权 转移支付 大国治理 

分 类 号：F810[经济管理—财政学]