Research On Perfecting The Partition Of China’s Intergovernmental Powers

Finance is the foundation and important pillar of national governance. Under the framework of multi-level government governance, the improvement of the financial relationship of the government is related to the harmonious development of the society, fair justice and long-term stability. Intergovernmental fiscal relations adjustment mainly includes administrative powers and expenditure responsibilities, distribution of financial power, financial transfer payment, budget management and so on several aspects, including the division of powers and expenditure responsibilities in basic and decisive position, is to establish the logical starting point of the inter-governmental fiscal relations and reasonable division of powers, standardize the transfer payment, the premise to improve the budget management system. Since the founding of the People’s Republic of China, our government reform of fiscal relations experienced four stages, and achieved remarkable results, especially the reform of the tax system since the founding of the people’s Republic of China reform biggest, the most extensive, most profound fiscal system innovation, the division of intergovernmental fiscal relations have a revolutionary impact, establishing an institutional framework for China’s socialist market economy.However, the four times of change are mainly focus on the property rights division and adjustment, focusing on intergovernmental tax and wealth to mobilize the enthusiasm of the central and local governments, property rights with respect to the huge change, little change of powers, even not be changed. However, intergovernmental fiscal relations is not a simple financial allocation, the clear division of powers is correctly handle the basis of intergovernmental fiscal relations, in not clear division of powers between the government of the conditions, design of intergovernmental revenue division and transfer payment system. This is a serious of putting the cart before the horse. For a long time only pay attention to the financial allocation and ignore adjustment powers of reform mode in between our government functions overlap, division of powers unknown, arbitrary, the central government in powers take a serious mismatch phenomenon exists in the process, influence and restrict the financial system of our country is long-term development and effective operation of. Current China’s reform already entered the deep water area, intergovernmental fiscal relations as the core of the financial system and in reform and lost plays a more and more important role, the division of powers as the logic starting point to establish the intergovernmental fiscal relations, the key position but can not be underestimated. At this time, adjusting and improving the division of intergovernmental powers in China is not only conducive to rationalize the intergovernmental fiscal relations, but also adapt to the fiscal reform at some stage. Based on this, the research frame of this paper is as follows:The first part elaborated the present stage to improve the significance of the division of powers from the division of powers between the government of the special status of, according to from theory to the practice of foreign literature of the sort, and in accordance with the time series on the domestic research literature review, based on established the research ideas and research methods of this paper, draw the innovation and shortcomings of this paper.Base on the definition of the concept of powers in the second part, from the political science and economics two aspects gives the theoretical basis of the division of powers between the government and the principles of domestic and international division of powers between the government described a simple comparison, combined with China’s national conditions and sums up the basic principles of our government thing right division.In the third part, first from the central and local government and provincial local government between two level, to describe the basic structure of the division of powers between the government of our country after the reform of tax system. Then, with the basic division of architecture on the problems of detailed analysis, including powers as a whole row consists of is not clear, is not clear, the new powers of the lack of coordination mechanism, the division of powers in the legal level is not rigorous. Finally, the problem is attributed to the shackles of administrative decentralization, excessive levels of government, the original path of reform is highly dependent on and lower rule of law degree.The fourth part of the United States, Britain, Germany, France, Japan, Russia, countries division of powers characteristics were summed up and concluded, and through comparative analysis draw six division of powers exist the common characteristics, so as to improve the division of powers between the government of our country international experience enlightenment.The fifth part is the core part of this paper, focuses on improving China’s countermeasure analysis of division of powers. This part combined with the third part of the analysis of the problem and the fourth part of the international experience, to clarify the government and the market function as the premise, simplify the administrative hierarchy, clear all levels of government functions positioning, the formation of each department is responsible for the Governance Division Pattern and in the form of law to be consolidated.