本文選題：財稅體制 + 事權(quán)劃分　； 參考：《中國社會科學》2017年02期

【摘要】：推進各級政府事權(quán)規(guī)范化、法律化,是深化財稅改革和建設法治財稅的重要舉措。我國應在法律層面明確各級政府間的事權(quán)劃分,通過法律機制保障和促進各級政府履行事權(quán)。賦予政府事權(quán)是為有效保障公民基本權(quán)利的實現(xiàn),在明晰政府職能邊界的前提下,運用法律手段、遵循謙抑原則厘定事權(quán)范圍。事權(quán)劃分的經(jīng)濟標準更為基礎,法律標準對由經(jīng)濟標準導出的劃分格局進行調(diào)適。事權(quán)可分為立法監(jiān)管和事權(quán)實施,現(xiàn)行法律體系對立法監(jiān)管事權(quán)的配置相對合理,但其中法律監(jiān)督、特別是司法事權(quán)應適當向中央集中;在事權(quán)實施層面,現(xiàn)行制度為行政化分權(quán)留下空間,且不同層級政府間事權(quán)同質(zhì)化較明顯。事權(quán)劃分法治化要求制定財政基本法明確各級政府的事權(quán);政府間財權(quán)劃分和轉(zhuǎn)移支付體制的優(yōu)化、預算硬約束的實現(xiàn),是事權(quán)劃分的制度保障;從根本上,通過對公民權(quán)利體系的法律確認,可以促進法定事權(quán)的落實。
[Abstract]:It is an important measure to deepen the reform of finance and tax and to construct the rule of law for promoting the standardization and legalization of the administrative power of governments at all levels. Our country should make clear the division of administrative power among all levels of government at the legal level, and guarantee and promote the implementation of the administrative power by the legal mechanism. In order to effectively guarantee the realization of citizens' basic rights, the government is endowed with the power of administration. On the premise of clarifying the boundaries of government functions, the scope of the power is determined by legal means and following the principle of modesty. The economic standard of the division of administrative power is more basic, and the legal standard adjusts the pattern of division derived from the economic standard. The administrative power can be divided into legislative supervision and administrative power implementation. The present legal system has relatively reasonable allocation of the legislative supervision power, but the legal supervision, especially the judicial authority, should be appropriately centralized to the central government. The current system leaves room for administrative decentralization, and different levels of inter-governmental power are homogenized. The rule of law in the division of administrative power requires the establishment of the basic law of finance to define the administrative power of governments at all levels, the optimization of the system of financial power division and transfer payment between governments, and the realization of hard budgetary constraints are the institutional safeguards for the division of administrative powers. Through the legal confirmation of the civil rights system, we can promote the implementation of the legal right.
【作者單位】： 北京大學法學院;中國財稅法治戰(zhàn)略研究院;中南財經(jīng)政法大學法學院;
【基金】：2013年國家社會科學基金重大項目“促進收入公平分配的財稅法制創(chuàng)新研究”(13&ZD028) 2012年國家社會科學基金重點項目“公共財政監(jiān)督法律制度研究”(12AFX013)階段性成果
【分類號】：D920.0

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