事权与支出责任相匹配的路径分析——基于共同事权的理论-《武汉职业技术学院学报》

文章信息/Info

Title:: Analysis on the Matching Path of Authority and Expenditure liability- based on Common Authority Theory

Author(s):: SHEN Bin; Law School, Zhongnan University of Economics and Law, Wuhan 430073, China

Keywords:: authority; expenditure liability; common authority; financial system

摘要:: 十八届三中全会提出了“建立事权与支出责任相匹配的制度”，这是对当前我国地方政府面临的财政危机的有力回应。从政府事权作为“权利”的视角，可以将政府事权分为独立事权与共同事权，而共同事权之下决策权与执行权的分离正是地方政府事权与支出责任不相匹配存在的原因，进而也是导致地方政府财政危机的重要原因。在合理划分国家（政府）与社会（市场）之边界，降低政府事权总体数量的前提下，以严格的法定主义原则为指导，构建中央政府行使共同事权之决策权的制约与监督机制，并辅之以科学的财政转移支付制度，是促进事权与支出责任相匹配，完善我国财政管理体制的可行路径。

Abstract:: In the third plenary session of the 18th Central Committee of the Communist Party of China, it puts for- ward the "establish the authority matching the expenditure liability system", which is the strong response to financial crisis the current local government in China facing. From the perspective of government authority as "right" ,the gov- ernment authority can be divided into independent authority and common authority. The separation of decision right and execution right is the reason that the authority cannot match the expenditure liability in local government, which is also the important cause of local government financial crisis. Strict legal principles, restriction and supervision mechanism of decision rights, scientific and fiscal transfer payment system, is the feasible path to promote authority to match the ex- penditure responsibility and improve fiscal management system.