作为财税体制改革的最大看点之一,中央和地方财政事权和支出责任的划分随着国务院《关于推进中央与地方财政事权和支出责任划分改革的指导意见》(以下简称《意见》)的落地而变得清晰和明朗起来。特别是在《意见》明确划定了路线图与时间表的基础上,未来围绕着央地财政事权和支出责任划分的系统性改革还会纵向深入。财政事权是一级政府应承担的运用财政资金提供基本公共服务的任务和职责,支出责任是政府履行财政事权的支出义务和保障。由于历史原因,我国长期存在着中央与地方之间“财权”与“事权”的错配,其不仅表现为中央财 As one of the most important aspects of the fiscal and taxation system reform, the division of fiscal power and expenditure responsibilities between the central and local governments follows the guideline of the “Guiding Opinions on Promoting the Reform of the Fiscal Power and Expenditure Responsibilities by the Central and Local Governments” (hereinafter referred to as the “Opinions”) And become clear and clear. Especially in the “opinion” clearly defined roadmap and timetable based on the central government in the future fiscal responsibility and the division of responsibility for the systematic reform will be vertical. Financial power is a level of government should assume the use of financial funds to provide basic public services tasks and responsibilities, expenditure responsibility is the government’s financial obligations to fulfill the obligations and security. Due to historical reasons, there is a long-standing mismatch between China’s “property rights” and “power of authority” between the central government and the local governments, not only for the central fiscal