Path Selection Of Reasonable Allocation Of Local Authority And Financial Authority From The Perspective Of Rule Of Law

In social change and social development,institutional issues are issues that are fundamental,global,stable,and long-term.The Fourth Plenary Session of the Nineteenth Central Committee of the Communist Party of China proposed to promote the modernization of the national governance system and governance capabilities.The allocation of administrative power and financial power is not only an important content of administrative power in China's administrative system,but also a core problem to be solved in China's financial system reform.In order for the authority to be fully fulfilled,the issue of the source of financial power required by governments at all levels must be resolved.A reasonable allocation of government and financial rights at all levels of government can fulfill the government's fiscal distribution responsibilities and public functions of "taking from the people and using them for the people," thereby achieving distribution justice under market economy conditions.However,at present,China has many problems in the allocation of power and financial power,mainly manifested by the fact that the local government has too much power and the financial power is concentrated in the center,and the local financial power is insufficient.In the increasingly uneven situation of regional development,it will be difficult for the supply of public goods to achieve justice in distribution.The root cause lies in the absence of laws on the division of power at all levels of government,the lack of a local financial security system,and the lack of discourse power in the division of power among local governments,which leads to an imbalance in the allocation of local power and financial power.In some long-term practices,some developed countries have better deal with the relationship between power and financial power through legislation,and have accumulated rich practical experience,including the principle of dividing power and financial power based on the intrinsic attributes of public affairs,and clarifying the law on the division of power and financial power.Basis and improve the financial transfer payment system of governments at all levels.In order to realize the reasonable allocation of local affairs and financial rights in China,it is necessary to highlight the important role of the rule of law.On the one hand,it is necessary to rationalize the allocation of central and local authorities in accordance with the law,establish a normative approach with the Constitution and laws as the main body,and clarify the configuration of public affairs as the core.Standards;on the other hand,it is necessary to improve the legal protection system for local financial rights,establish a mechanism for expressing local interests according to law,establish the proportion of central taxation according to law,and appropriately give local taxation legislative choices.At the same time,considering that the reasonable allocation of powers of administration and financial rights is not achieved overnight,it is a gradual process.The legal text and the limitation of legislative technology make it impossible for legislators to regulate all matters related to power and financial rights once and for all,and even clear regulations may become outdated due to the changes of the times and the improvement of governance.Therefore,it is a feasible method to establish a dynamic integration mechanism for responsibilities and financial rights allocation,which can be gradually improved from the aspects of financial transfer payment specifications,dispute resolution mechanisms,and public product supply collaboration.