Research On The System Of Intergovernmental Authority And Expenditure Responsibility

The relationship between the financial power and the power of the central and local authorities is a"common question",but it is also a subject that seems to be difficult to say,and has been studied constantly,and has been the most complicated problem in China's financial field.The essence of the relationship between the central government and the local authorities is the distribution of power and interests between the central and local governments.Scientific and rational division of the central and local financial power and power is the key to dealing with the relationship between the central and the local,and further clarifying the relationship between the power and the responsibility is a logical matter and result.The Communist Party of China in the third Plenary Session of the 18th CPC Central Committee passed the decision of the Central Committee of the Central Committee of the Communist Party of China on several major issues of comprehensive deepening of reform in November 2013.It made clear that "finance is the foundation and important pillar of national governance.The scientific financial and tax system is the system to optimize the allocation of resources,maintain market unity,promote social equity,and realize the long-term stability of the country".This is in the key role of affirming the key role of finance,giving the finance an important position,and raising the fiscal and taxation system to the strategic height of national governance.The decision also put forward for the first time the system of "setting up responsibilities and meeting responsibilities".The general plan for deepening the reform of the fiscal and tax system,adopted by the Central Committee of the Communist Party of China in June 2014,further pointed out that "the system for establishing the responsibility for the establishment of power and expenditure" requires that governments at all levels should "rationally divide the intergovernmental power and expenditure responsibilities,and promote the unification of power and responsibility,affairs and spending money."The 19th National Congress of the Communist Party of China put forward"accelerating the establishment of a modern financial system and establishing a clear central government and a balanced regional financial relationship in October 2017.It can be seen that,as an important part of deepening reform,the system of "setting up the right and responsibility of expenditure" has entered the exploration and practice stage.However,how to establish this system is obviously not yet available.Therefore the study of this problem has important theoretical and practical significance.On the basis of the existing research,this paper makes a detailed study of the issue of intergovernmental power and expenditure responsibility,and puts forward own opinions from the different levels of the reform of local government grading,the optimization of intergovernmental power,the clarity of intergovernmental expenditure responsibility at all levels,and the improvement of the transfer payment system,so as to seek for the major reform of the intergovernmental power and the system of expenditure responsibility.This research first combed and defined the related concepts of government,power and expenditure responsibility,then explained the related theories of the division of the power and expenditure responsibility systematically,described the evolution process and development logic of the division of the inter governmental power and expenditure responsibility in our country,and on the basis of the experience of the division of the intergovernmental power and expenditure responsibility in the developed countries of the market economy.There are related theories to analyze the existing problems in the division of the intergovernmental power and expenditure responsibility in our country.Finally,the basic ideas and countermeasures are put forward to rationally divide the intergovernmental power and expenditure responsibility.This research mainly uses comparative analysis and normative analysis.The use of comparative analysis method is mainly to seek the general rules and basic principles of the division of power and expenditure by comparing the longitudinal comparison of the financial system in different periods of China and the horizontal comparison of the relevant systems in the international typical countries.On the basis of the above research,we also use normative research method to put forward the system reform proposals that China should establish in accordance with the division of responsibilities and expenditure responsibilities.The main conclusions of this research are as follows:(1)the power of affairs is the task and the corresponding power that the first level government should undertake in the public affairs and services,and the responsibility of expenditure is the responsibility of the government to perform the financial expenditure by the government;(2)from the relationship between the three parties involved in the rights,financial rights and expenditure responsibilities we can see that,administrative power can not only include financial rights,but also separates from financial power.It depends on the nature of the system of government and the division of powers at all levels.Financial power is not equal to financial power,but financial power includes financial resources,financial resources can be obtained from financial rights,or vertical transfer or intergovernmental transfer payments.Further logic is that financial and expenditure responsibilities should be consistent and matched.Any level of government must be accountable and accountable;(3)we put forward the following package of countermeasures and suggestions based on responsibility and responsibility for expenditure.One is to redefine the scope of government affairs at all levels on the premise of streamlining the level of government;two is to further divide the specific expenditure responsibilities between the governments at all levels and the central and local levels with the redefined power of affairs as a reference,and accordingly put forward a clear bill of responsibility for the financial expenditure of all levels of government;and the three is to ensure the implementation of the responsibility of expenditure.It is necessary to integrate the tax system reform to improve the local government income system,clean up and standardize the inter governmental vertical financial transfer payment system;the four is to provide legal guarantee for the financial system adapted to the eventual establishment of the responsibility and the expenditure responsibility,and the legislative process of the division of the Intergovernmental power and expenditure responsibility must be accelerated.