Study On The Method To Realize The Clear Relationship Between Central And Local Financial Power And Responsibility

Since the founding of the People's Republic of China,the financial relationship between the central government and local governments in China has undergone many reforms and continuous improvement.However,under the new situation,the current fiscal relationship between the central government and local governments are not in full compliance with the requirements of national governance modernization in terms of the clearing of the powers and responsibilities of the intergovernmental governance bodies.In particular,the problem of unclear powers and responsibilities is more serious,and it has become the focus and difficulty of the current fiscal system reform.To this end,the 19 th National Congress of CPC pointed out that it is necessary to speed up the establishment of central and local fiscal relations with clear powers and responsibilities,coordination of financial resources,and regional balance,setting the tone for the reform of the fiscal system.The division of fiscal power is an important theoretical issue and a top-level design issue for reform.It can be divided into two methods: project method and element method.According to project method,it is reflected in the overall migration of power and responsibility.According to element method,the elements of decision-making,execution,supervision,etc.are divided into different government levels.Each of these two methods has its own advantages and disadvantages.Countries need to make choices according to their own situations,and they can be combined to complement each other.Based on China's national conditions,the division and allocation of power and responsibility according to element method has its own advantages.However,compared with project method,element method cannot achieve natural internal coordination in the matching of power and responsibility.In addition,our country often confuses two methods in theoretical research and policy formulation,resulting in a situation in which the fiscal power and responsibility of central and local government are unclear.Therefore,we need to conduct a more in-depth study of element method of fiscal power division.On the basis of introducing the related theories of financial power and responsibility between the central and local governments,this paper expounds and analyzes the historical evolution of the relationship between the central government and local governments in terms of financial power and responsibility and the division of power.Then this paper explains the situation of the unclear power and responsibility of the central and local financial relations in China.And it analyzes the reasons for the unclear power and responsibility from three aspects: the reform of the division of financial power is not timely and not in place,it is impossible to achieve the internal coordination of theory and practice according to project method,the division of powers is confused in theoretical research and policy making.At the same time,this paper points out that the angle of reform in the method of dividing power is conducive to the establishment of central and local financial relations with clear power and responsibility.Then this paper analyzes the factors affecting the choice of the division of financial power and responsibility,and believes that the division and allocation of power and responsibility according to element method is more in line with China's national structure,political and economic system and government governance capacity.However,in some areas,our country can also learn from the division of project method to achieve complementary advantages.Finally,this paper believes that fiscal power and expenditure responsibility should be allocated according to decision-making power and expenditure responsibility,execution power and execution responsibility,supervision power and supervision responsibility.And on this basis,to achieve a clear division and rational allocation of fiscal power and fiscal responsibility in a broad senseSpecifically,when the power and responsibility are allocated according to element method,the “what to do” in the decision-making power is determined by the central government to guarantee unity;the “to what extent” is classified and managed,and local autonomy is expanded;at the same time,the expenditure responsibility should match the decision-making power.The executive power and execution responsibility shall be assigned to the central or local government as far as possible according to certain rules.In terms of joint power,the central government must assume more power and responsibility,lead the implementation and clarify the respective executive power and responsibility.In addition,decision-making and execution should be coordinated according to the degree of decision ambiguity and conflict of interest.As far as supervision power and supervision responsibilities are concerned,on the basis of sound target management and performance management systems and the establishment of local self-reporting mechanisms,we should improve the incentive and restraint mechanism and form a system of joint supervision by the central and local governments.Finally,we should continue to improve the power and responsibility list system,and strive to achieve a clear division and rational allocation of fiscal power and fiscal responsibility in a broad sense.