Research On The Rule Of Law Path Of Intergovernmental Authority And Expenditure Responsibility

The scientific division of intergovernmental powers and expenditure responsibilities is the premise and basis for clarifying intergovernmental financial relations and promoting the modernization of national governance system and governance capacity.Since the founding of the People's Republic of China,China's financial system has undergone many adjustments.In 1994,the reform of tax distribution system established a preliminary standardized fiscal relationship between governments and a fiscal and taxation management system adapted to the socialist market economic system.Over the past 20 years,the central government's macro-control ability has been significantly strengthened,which has greatly mobilized the enthusiasm of local governments to develop local economy.The framework of public finance system has been gradually improved,and the level of equalization of basic public services has also been greatly improved.However,with China's entry into the "new normal" of the economy and the deepening of various reforms,the shortcomings of the tax-sharing fiscal and taxation management system have gradually emerged.The emergence of such problems as the inadaptability of intergovernmental powers and expenditure responsibilities,and the anomie of power and resource allocation patterns have forced us to re-examine the existing financial system.At this stage,to further promote the reform of tax distribution system,we need to further improve the existing financial management system and scientifically define the Intergovernmental powers and expenditure responsibilities.Based on the above considerations,this article takes public goods theory,fiscal decentralization theory and government function theory as the theoretical basis,scientifically dividing the relationship between powers and responsibilities among governments as the research foothold,examines and reviews the actual state of the division of powers and responsibilities among governments at present,and actively explores our government by drawing on the practical experience of western countries in the division of powers and responsibilities among governments.The road of legalization adapted to the division of powers and responsibilities.Firstly,this article uses the method of literature research to summarize and sort out the research status and main points of view on the division of governmental powers and expenditure responsibilities at home and abroad.Thereafter,three basic theories ofthe division of powers and responsibilities between governments are discussed: public goods theory,fiscal decentralization theory and government function theory.On this basis,this article uses the method of normative analysis and empirical analysis to analyze the prominent problems in the allocation of powers and expenditure responsibilities in the process of deepening the reform of fiscal and taxation system in China: the division of dominant powers and responsibilities in administrative power allocation,the absence of authoritative legislation,the "misplacement" of powers and responsibilities,the prominent problem of "isomorphism of responsibilities" and the confusion in the operation of fiscal transfer payments.Chaos and so on.After explaining and analyzing the problems existing in the division of powers and responsibilities between governments,this article focuses on investigating and summarizing the feasibility experience of the United States,Germany and Japan in the practice of the division of powers and responsibilities among governments.Finally,on the basis of comprehensive analysis,this article puts forward the following suggestions: in the next reform process,China can actively learn from the successful experience of foreign countries and establish a division system of powers and responsibilities suited to China's national conditions.Specifically,in the context of accelerating the adaptation of intergovernmental powers and expenditure responsibilities,we should strictly abide by the principle of financial legality,promote authoritative legislation and provide institutional safeguards;establish the basic legal system of Finance and taxation,standardize the pattern by legal standards;clarify the division of powers and expenditure responsibilities,straighten out the financial relations among governments at all levels;regulate the financial transfer payment system in an orderly manner,and adjust it.Intergovernmental financial resources to provide material security.