公路水路领域中央与地方财政事权和支出责任划分改革分析研究  

Research on the Reform of the Division of Central and Local Fiscal Administrative Power and Expenditure Responsibilities in the Sub-sectors of Highways and Waterways

作　　者：葛灵志[1] 翁燕珍[1] 刘斌 蒋桂芹[1] 姚春宇[1] Ge Lingzhi;Weng Yanzhen;Liu Bin;Jiang Guiqin;Yao Chunyu

机构地区：[1]交通运输部科学研究院

出　　处：《财政科学》2022年第5期58-64,共7页Fiscal Science

基　　金：交通运输部工作经费项目“推进交通运输领域财政事权与支出责任划分改革方案落实工作”(项目编号:2020-1Z01027);交通运输部中央级公益性科研院所基本科研业务费项目“交通强国背景下普通公路和内河水运筹融资创新发展研究”(项目编号:20220114);交通运输部中央级公益性科研院所基本科研业务费项目“支撑交通运输碳达峰财税经济政策研究”(项目编号:20210110);陕西省交通运输厅科研项目“十四五”陕西交通运输投融资政策研究(项目编号:19-01R)。

摘　　要：科学合理的政府间财政事权和支出责任划分是深化财税体制改革的重要举措,也是推进国家治理体系和治理能力现代化的重要内容和必然要求。本文重点分析了公路水路领域财政事权划分现状,针对中央和地方发布的改革方案,深入剖析了公路水路领域中央与地方财政事权划分改革方案的主要内容、特点以及改革推进存在的困难和问题,最后提出了针对性的对策建议。A scientific and reasonable division of fiscal administrative power and expenditure responsibilities is not only an important measure to deepen the reform of the fiscal and taxation system,but also an important content and inevitable requirement to promote the modernization of the national governance system and governance capacity.This paper analyzes the status quo of fiscal administrative power division in the sub-sectors of highways and waterways;and according to the reform plans released by the central and local governments,the paper thoroughly analyzes the main content,characteristics,existing problems of the reform plans;finally the paper puts forward several relevant suggestions.

关 键 词：公路水路 财政事权 支出责任 

分 类 号：F812.2[经济管理—财政学]