The Constitutional Government Thinking About The Actual Fiscal Decentralization System Of China

Constitutional government is a realistic problem. We think that the marrow of constitutional government is to distribute the authority, and prevent the authority to be abused or corrupted in order to guarantee the legitimate rights and interests of citizen. Therefore, including the lateral decentralization and the direction decentralization,and the later is that the authority assignment between the central and the local government. China is a country which practiced the unitary system, but lots of differences existing. So, this constitutional government problem how to divide the authority rationally between the central and the local governments always be perplexing educational circles and the government in China. And the point of this thesis is direction decentralization.But, the core of the relationship between the central and the local is decentralization, and the essence of decentralization is fiscal decentralization. To any countries, finance is lifeblood in any society. Today, fiscal decentralization is not only a law problem, but also a political matter in China. Using realistic methods, the thesis places great emphasis on the fiscal changes between the central and the local governments after the reform of tax sharing system in 1994 and the problems at reality, and inspected the present fiscal decentralization system to the influence of the constitutional government from two aspects, restricted the government authority and safeguarded the citizen rights. Generally, the actual fiscal decentralization system of china has several problems, firstly, the place property rights and the governance are obviously asymmetrical between the central and the local government, the local authority bears actually many should be the central public expenditure. Secondly, in the financial decentralization process administrative leadership tendency is serious, the financial decentralization organizational reform basis still was the party and government's policy, the financial democracy participation degree is low, financial activity transparency obvious insufficient. And the limitation of the central shift payment system has also caused the extravagation of government resource, the civil rights has be damaged.So, the degree of democratic participation is lower and the transparency of finance is insufficient. And the assignment and the exercise of finance authority also being short of constraint and supervision, the phenomenon which having no way to depend or breaking the law is very grave. So, Chinese reform of the actual fiscal system does not get the complete success, some reformation already becomes the obstacle which restricting the development of economy and society. Therefore, according to the constitutional government ideal, the thesis have submitted suggestions on the basis of studying a series of new problems and seeking the causes, including that ascertains the responsibility between the central government and the local government and distributes the extent of finance authority, builds and consummate the financial system, reforms the China's transfer payment system, promotes sufficiently the efficacy of NGOs and so on. And these suggestions will be able to rationalize and standardize the fiscal decentralization system and improve the legalization degree of relationship between the central government and the local government.