客观评价我国政府间事权和支出责任划分

• 作 者: 唐在富
• 机 构: 财政部财政科学研究所,
• 出 处: 中国财政
• 发表日期: 2009年10期
• 关键词: 支出责任划分 政府间事权 政府事权 客观评价

新中国成立后到1994年前,我国政府间事权和支出责任主要依据行政隶属关系划分。1994年的分税制改革,初步将事权和支出责任在中央和地方之间进行了划分,并与财权分配相配合,初步建立了符合市场经济要求的政府间关系基本框架。客观地

After the founding of new China until 1994, the government’s intergovernmental power and expenditure responsibilities are mainly divided according to the administrative affiliation. In the tax-sharing reform in 1994, initially the responsibility and expenditure responsibilities were divided between the central government and local governments. In line with the distribution of property rights, the basic framework for inter-governmental relations was basically established in line with the requirements of the market economy. Objectively