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党的十八届三中全会《决定》中首次提出“国家治理体系”这一概念,并赋予了财政更高的定位和新的内涵,将财政体制纳入到国家治理体系之中,把财政作为国家治理的基础和重要支柱。但是现行分税制的核心问题是科学、合理划分政府间,尤其是省以下政府间的事权与支出责任,这个问题不解决,就难以发挥财政作为国家治理基础的作用。因此,站在国家治理体系的视角,研究省以下政府间事权与支出责任划分问题十分必要。本文通过对国内外相关学者的研究进行梳理,整理出在该领域中现有研究的情况。
For the first time, the “Decision of the Third Plenary Session of the 18th CPC Central Committee” put forward the concept of “state governance system” and given a higher orientation and new connotation of finance. The fiscal system has been incorporated into the system of state governance. Finance serves as the foundation and an important pillar of state governance. However, the core issue of the present tax-sharing system is to scientifically and reasonably divide the powers and expenditures of governments, especially those below the provincial level. If this issue is not resolved, it will be difficult to play the role of finance as the basis of state governance. Therefore, from the perspective of the state governance system, it is necessary to study the issue of the division of responsibilities between governments and the government under the provincial government. This paper sorts out the researches of relevant scholars at home and abroad and sorts out the existing research in this field.