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自1994年实施分税制改革以来,中央和地方收入划分关系进一步理顺,奠定了中央财力权威,推动了基本公共服务均等化,但受各方面因素制约,未触动政府间事权与支出责任划分。随着经济社会的不断发展,事权与支出责任划分存在的问题逐渐显露,给国家治理带来潜在风险。在影响国家治理建设的各种因素中,社会保障事业是一个重要的因素,合理划分社会保障事权与支出责任,是促进国家长治久安及地方经济可持续健康发展的必备条件。本文以南丹县社会保障事业为例,剖析因
Since the implementation of the reform of the tax-sharing system in 1994, the relationship between central and local governments has been further straightened out, the central financial authority has been laid and the equalization of basic public services has been promoted. However, due to various constraints, the division of responsibilities between governments and expenditures has not been triggered. With the continuous development of economy and society, the problems existing in the division of responsibilities and spending responsibilities gradually reveal the potential risks to state governance. Among the various factors that affect the construction of state governance, the cause of social security is an important factor. The rational division of social security rights and expenditure responsibilities is an essential prerequisite for promoting the country’s long-term stability and the sustainable and healthy development of local economy. This article takes Nandan County social security as an example to analyze the causes