| 政府间事权优化配置的基本思路——基于财政支出结构的分析 |
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| 引用本文： | 高玉强,;董黎明.政府间事权优化配置的基本思路——基于财政支出结构的分析[J].地质技术经济管理,2009(5):61-65. |
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| 作者姓名： | 高玉强 ;董黎明 |
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| 作者单位： | [1]安徽财经大学,安徽蚌埠233000; [2]东北财经大学,辽宁大连116023 |
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| 基金项目： | 本文为2007年安徽省教育厅人文社会科学研究项目（2007sk121）和2008年安徽财经大学青年科研项目（ACKYQ0837ZC）阶段性研究成果. |
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| 摘 要： | 各级政府间事权及支出责任决定着其财政支出结构。反过来，各级政府的财政支出结构反映和体现了各级政府间事权划分状况。文章通过分析各级政府财政支出结构以考察事权划分中存在的问题及其致因，探讨优化各级政府间事权配置的新思路，即在“中央-省-县（市）”三级财政框架下，依据政府间事权划分的科学理论合理划分中央、省及县政府之间事权。
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| 关 键 词： | 财政体制 事权 支出责任 财政层级 |
A New Method on Optimizing the Allocation of Fiscal Power and Responsibility of Inter-government |
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| Institution: | Gao Yuqiang, Dong Liming (Anhui University of Finance and Economics, Bengbo 233000, China; 2.Northeast University of Finance and Economics, Dalian 116023, China) |
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| Abstract: | The divisions of fiscal power and responsibilities and public expenditure responsibilities between multi-level governments determine the structure of public expenditure. On the contrary, the latter reflects the former. This article probes into the problems on the division of fiscal power and responsibilities and their reasons by analyzing the structure of puhlic expenditure of inter-government. And it puts forward and investigates the new method which can optimize allocation of multi-level governmental power and responsibilities. In the fiscal framework of central, provincial and count government, the fiscal power and responsibilities should be divided reasonably according to the theory of dividing the intergoverumental power and responsibility. |
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| Keywords: | fiscal system fiscal power and responsibility expenditure responsibility fiscal level |
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