On The Practical Dilemma And Reform Ideas Of The Division Of Power And Expenditure Responsibility

The Third Plenary Session of 18th Central Committee went through The Decision on Major Issues Concerning Comprehensively Deepening Reforms on November 18th, 2013. It put forward the requirements of governance establishment and expenditure responsibility corresponding system. Central Committee Political Bureau went through the Overall Plan on Financial and Tax System Deepening Reforms after consideration on June,2014. It requests another round of fiscal and taxation system reform basically complete priority task in 2016. Therefore, we must deepen the reform of the fiscal and taxation system and the establishment of the governance and expenditure responsibility system is imminent.Z city is located in the coastal developed areas, should be brave, holding up the banner of the scientific development concept, to establish financial management mechanism match the governance and expenditure responsibility as an important mission of deepening the reform of the fiscal and taxation. Z city recognizes that the current governance and expenditure responsibilities are not adapt to the economic development and financial operation rules, and they need to promote the reform, clarify the scientific connotation and the mutual relationship between governance and expenditure responsibilities, establish effective financial management system.Firstly, this paper based on the basic theory of the relationship between the governance and expenditure responsibility, engaged in the related concepts of governance and expenditure responsibility, analyzes the relationship among governance, property and expenditure responsibility, introduces the theory of public goods, the fiscal federalism theory and the partition of government function theory. Secondly, comb through the development of the governance and expenditure responsibility, it analyzes the prominent problems of the governance and expenditure responsibility, and makes the comparison research between current governance and expenditure responsibility of our Country and foreign governance and expenditure responsibility represented by the United States, Japan, Russia; Again, according to their work experience under settlement of the financial system and the experience of theoretical research, they take financial management system in Z city as an example for empirical investigation, summarize the practical experience, and analyze the practical dilemma for the city governance and expenditure responsibility. In terms of financial growth, industrial layout adjustment makes the municipal income potentiality continue to decline; In terms of distribution system, fish farming system is difficult to adapt to the requirement of overall development; in terms of governance division, the unclear boundary lead expenditure responsibilities between the government to lack of dislocation; Look from transfer payments, "the lack of incentive mechanism"are difficult to mobilize enthusiasm. At the same time, it makes concrete analysis of the actual situation of education and the construction of traffic.Finally, the author based on the research of Z city and the division experience of the foreign governance and expenditure responsibility, put forward different ways to explore the governance and expenditure responsibility:refine urban divide between two levels of governance and expenditure responsibility; formulate balance transfer payment measures; clean up the subsidies, settlement matters between the city and the area; establish ecological transfer payment system.