论全面深化财税体制改革背景下事权和支出责任分离

摘要

The reform of the fiscal and taxation system affected by various factors,the institutional framework inherited the original expenditure items among all levels of government,and the governance related consideration is not much,lack of political mechanism clear powers and expenditure responsibility division.At the same time,the distribution pattern of intergovernmental fiscal revenue decentralization is not associated with the functions of public Finance and undergoing a fundamental change.The government,financial, financial expenditure responsibility,not the contradiction caused by overlapping.Authority,responsibility and expenditure of separation,the governance and the property rights do not match,administrative and financial uncertainty problems,bring incentive deviation risk failure public and governance.To deepen reform of the fiscal and taxation systems,adaptation establishment of powers and expenditure responsibility system,in order to better play the two central and local initiative,promoting the whole efficiency maximization of governance.%原有分税制改革受各种因素制约，制度框架继承了各级政府间原有的支出事项，与事权的关联考虑不多，缺乏明晰的事权和支出责任规范划分的政治机制，同时政府间财政收入的分配格局并未伴随财政职能的下放而发生根本性变革，产生了政府间事权、支出责任、财权、财力不相适应的矛盾，引致事权重叠交叉、事权与支出责任分离、事权与财权不匹配、事权与财力不确定等问题，带来制度激励偏离公共性和治理失效的风险，亟待全面深化财税体制改革，建立事权和支出责任相适应的制度，以更好发挥中央和地方两个积极性，促进政府治理整体效能最大化。