The Research On Intergovernmental Financial Authority And Expenditure Responsibility In China

Financial power is the task and responsibility of government to use financial funds to provide basic public services.The responsibility of expenditure is the expenditure obligation and guarantee of the government to fulfill the financial power.In the history of finance since the founding of the people's Republic of China,the division of fiscal revenue is a clear line,while the division of fiscal power and expenditure responsibility is a hidden line.The authority of collection and management is stipulated,but the division of financial power is relatively rough.The division of intergovernmental financial power and financial resources have been widely concerned by the theoretical and practical circles since the reform of the tax distribution system,while the issue of fiscal power and expenditure responsibility have been neglected for a long time." The tendency to talk only about money and not about politics has produced many problems in practice.In practice,the prevarication and looting of financial powers caused by the unclear division of financial powers are quite common,and the up of financial powers and the down of expenditure responsibilities under the system of isomorphism of responsibilities are lack of constraints.These problems lead to the lack of financial resources of local governments,the proliferation of local bonds,the weak supply of local basic public services and so on.The problems of financial power and expenditure responsibility are the causes of many problems at present,which are directly related to the restriction of state power and the maintenance of civil rights,also the important contents of legal regulation.The legal research on intergovernmental financial power and expenditure responsibility is too dependent on the study of finance and lacks its independent character.Still,the related research is too macro and lacks concrete,meticulous and systematic research,too dependent on foreign countries and lack of localization research.Therefore,from the perspective of law,it is particularly important to study the division of financial power and expenditure responsibility based on the national conditions of our country.Firstly,analyzes the western theory of fiscal decentralization,and points out that it is for our country.Based on the national conditions of our country,this paper points out the theory of fiscal decentralization that should be followed in the division of fiscal power and expenditure responsibility.Secondly,based on the magnanimity of the theme of the division of financial power and expenditure responsibility,examines the constitutional context,departmental law context and policy context of the division of fiscal power and expenditure responsibility from a systematic perspective in order to ensure the system operation of the system linkage.Thirdly,returns to the specific problems of our country,and on the basis of investigating the historical evolution of the division of financial power and expenditure responsibility in our country,points out that there is confusion in the standard,lack of rule of law and no budget operation in the division of fiscal power and expenditure responsibility between governments in our country.In the end,discusses the perfect path in three chapters.In other words,in view of the confusion of the standard for the division of financial power and expenditure responsibility in our country,points out that the standard for the division of financial power and expenditure responsibility is objective and clear,and can ensure the stability and specificity of the results of the division.It is very effective to solve the problems existing in our country,such as vague division of financial power,random adjustment and so on.Therefore,determining the unified standard of the division of financial power and defining its practical approach can be an important strategy to solve the problem of the division of financial power in practice.The division standard of financial power in our country should be determined as the market priority standard,the influence scope standard and the government ability standard.The priority standard of the market is to solve the problem of government function offside to the market caused by uncertainty.The first division of financial power between the government and the market will affect the division of financial power between governments at all levels,and the excessive encroachment of the government to the market will lead to the entanglement of the distribution of fiscal power between governments.The market priority standard is the booster to change the government function and determine the scope of financial authority.According to the market priority standard,the scope of government financial power depends on the development of the market,and adjusts with the improvement of the market economy system.The standard of influence scope requires that the subject of powers should be determined according to the influence scope of the affairs.The purpose of the standard of influence scope is to clarify the division of financial authority and solve the blurring,crossing and dislocation in the division of financial power and expenditure responsibility.The standard of government ability,that is,the content of government financial power should match its own ability.The theoretical basis of this standard is the functional optimal theory.In the order of standard application,the market priority standard should be the first,the influence scope standard should be the second,and the government ability standard should be the last.The scientific and reasonable standard of the division of administrative power can only be embodied in guiding the specific division of administrative power and expenditure responsibility in our country.On the premise of determining the standard,the author then constructs the intergovernmental financial authority and expenditure responsibility from the two angles of government level and the type of administrative power.The specific framework of Ren division is discussed,and its adjustment system is discussed in order to bridge the gap between institutional stability and practical variability.In order to ensure the pertinence of the study,the author takes the sample of the division of educational power and expenditure responsibility as an example,points out its existing problems,and uses the above criteria for the division of financial power and expenditure responsibility to solve the problem.In view of the lack of rule of law in the division of fiscal power and expenditure responsibility in China,points out that the causes of many problems in the division of fiscal power and expenditure responsibility in China are the lack of rule of law.The lack of rule of law leads to the arbitrary adjustment of the division of fiscal power and expenditure responsibility under the administrative decentralization,and the lack of rule of law leads to offside,vacancy,dislocation and so on.At present,the legal system of intergovernmental tax division as the income side of our country has been gradually improved,while the legal system of the division of financial power and expenditure responsibility as the expenditure side has lagged behind for a long time,resulting in the phenomenon of "emphasizing income and neglecting expenditure" in practice.It is obvious that the outstanding performance is the low efficiency of the financial expenditure,the huge expenditure of the public expenditure and so on.Therefore,it is urgent to promote the division of the government-to-government financial affairs and the division of the responsibility of expenditure.The division of the financial affairs right and the expenditure responsibility is mainly carried out from the following three aspects: one is the construction of the legal system of the division of the financial affairs right and the expenditure responsibility.The establishment of the legal system of the division of the financial affairs right and the expenditure responsibility is the premise of the division of the law,and the legal system of the main body of the fiscal and taxation law should be established.The second is the legal settlement of the dispute between the right of financial affairs and the responsibility of expenditure.The solution of the dispute between the financial affairs right and the expenditure responsibility of our country is mainly through the line The realization of political order and bargaining leads to the uncertainty of the division and performance of intergovernmental fiscal power and expenditure responsibility,and breeds many problems.The dispute resolution model should adopt the legal model in order to ensure the certainty and stability of the intergovernmental financial relationship.In other words,the dispute settlement mechanism for the division of financial power and expenditure responsibility in China should include legislative settlement mechanism,judicial settlement mechanism and negotiation settlement mechanism.The third is the investigation of legal responsibility for the division of financial power and expenditure responsibility.In the early stage of our country,the legal responsibility in the field of finance mainly occurred in the aspect of fiscal revenue.With the establishment of the public financial system,the government's financial expenditure has been paid more and more attention.The investigation of government financial responsibility has just entered people's field of vision.The establishment of modern public budget system is the key to the government's legal responsibility for fiscal expenditure.The reason for imputation of government financial power and expenditure responsibility lies in the positive or negative infringement of public property by illegal acts.The behavior that the government should bear legal liability in the division of financial power and expenditure responsibility includes,but is not limited to,the following aspects: first,offside or absence liability.Second,the budget is responsible for breaking the law.Third,the budget performance evaluation in the non-compliance bank.The government should bear the main forms of legal liability in the division of administrative power and expenditure responsibility,and in the implementation of the legal liability.There are political responsibility,constitutional responsibility,administrative responsibility,criminal responsibility,economic responsibility and social responsibility.In view of the problem that the budget operation of the division of financial power and expenditure responsibility in our country is not smooth,believes that the division of financial power and expenditure responsibility should be reflected in the preparation of budget.According to the division standard,the financial authority and expenditure responsibility of governments at all levels must be transformed into the expenditure listed in the budget in order to be realized.In order to solve the problem of poor operation of financial power and expenditure responsibility budget,the following aspects should be achieved: first,the budget connection between fiscal power and expenditure responsibility division.The budget convergence mainly follows the following paths: first,the budget expenditure account is drawn up according to the expenditure responsibility;secondly,it is up to the people's congresses at all levels to determine whether the budget account is in line with the government at the corresponding level.Thirdly,the corresponding financial expenditure amount is determined according to the budget expenditure account and the corresponding financial resources are arranged.Under the guidance of this path,the division of government financial power and expenditure responsibility can be implemented.Second,the budget evaluation of the division of financial authority and expenditure responsibility.Third,the budget supervision of the division of financial authority and expenditure responsibility.To sum up,only by perfecting the above three aspects,can the problems existing in the division of fiscal power and expenditure responsibility between governments in China be fundamentally solved and get rid of the current dilemma of "headache doctor head,foot pain doctor foot".