摘要
在中国的财政体制体改革中,事权与财权应该适度统一,这是责权利效相统一原则的要求,是财政适度分权的要求,也是保障地方政府有效履行公共服务职能的要求。但是,事权与财权统一理念的内涵应该有所更新,事权与财权的统一也应在财税体制框架内实现。在事权与财权相统一的改革中,需要对转移支付制度的功能进行合理定位。转移支付制度是事权、财权配置中的必需安排,也是对事权、财权不匹配状况的矫正安排。事权与财权的统一应有法律保障,这种保障在宪法、财政法的规范中都应有所体现。
In the current financial system reform, the routine power and financial power should be properly unified, as demanded by the principle of the unification of responsibility, power, benefit, and efficiency, the decentralization of financial power, and in line with the implementation of the function of civil government. Meanwhile, the conception of the unification of routine power and financial power should be updated, making it realizable in the framework of the financial system. Besides, the function of financial transfer payment system should be properly designed, which means that the system is a must, a rectification of the mismatching of routine power and financial power. Finally, the unification should be ensured by legislations, including the Constitution, financial laws and other regulations.
出处
《首都师范大学学报（社会科学版）》
CSSCI
北大核心
2008年第1期51-55,共5页
Journal of Capital Normal University：Social Science Edition
关键词
事权
财权
统一
routine power
financial power
unification
