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我国新增财政事权的划分中存在诸多问题,例如法律依据不明确、缺乏立法权制衡,常以政策性文件形式表现、常采取“一事一议”模式、不可预期不稳定。国外对政府间事权基本上是依靠立法调整。虽然立法调整是法治化规范化的方式,但立法成本过高,效率过低,而我国当下又正经历着经济政治体制的改革,通过立法调整必然是高成本的。而此次《国务院关于推进中央与地方财政事权和支出责任划分改革的指导意见》指出建立财政事权划分动态调整机制,对规范划分我国新增财政事权具有重要意义。在构建财政事权划分动态调整机制中,应当发挥人大立法权对中央政府划分新增财政事权的制衡作用,要遵循事权划分的一般规律,制定事权划分可行性或科学性报告,听取地方意见作为前提,建立中央与地方协商的平台。
There are many problems in the division of new fiscal powers in our country, such as the unclear legal basis, the lack of balance of legislative power, the often manifestations of policy documents and the “one case, one negotiation” model, which is unpredictable and unstable. Foreign intergovernmental powers basically rely on legislative adjustments. Although the legislative adjustment is the way of standardization of the rule of law, the cost of legislation is too high and the efficiency is too low. At present, our country is undergoing the reform of the economic and political system. Therefore, through the legislative adjustment, it is inevitably a high cost. However, the Guiding Opinion of the State Council on Promoting the Reform of the Division of Financial Power and Expenditure by the Central and Local Governments pointed out that the establishment of a dynamic adjustment mechanism for the division of fiscal powers is of great significance for standardizing the division of new fiscal powers in our country. In building a dynamic adjustment mechanism for the division of fiscal authority, we should give play to the checks and balances between the legislative power of the NPC and the central government in allocating new fiscal powers. We must follow the general rules governing the division of powers and establish a feasibility or scientific report on the division of powers, and on the premise of listening to local opinions , Establish a platform for consultation between the central government and local governments.