New Mechanism Of Supervision To Standardize Intergovernmental Fiscal Relationship

The financial relationship between the central and local governments is the basic component of the division of powers and responsibilities between governments,and is the key to the modernization of the national governance system and governance capabilities.Since the Third Plenary Session of the Eighteenth Central Committee,my country has initially constructed a framework for intergovernmental fiscal relations with the division of fiscal powers and expenditure responsibilities,income division and transfer payments as the main content.The Fourth Plenary Session of the 19 th Central Committee further proposed“optimizing the division of intergovernmental powers and financial powers,and establishing a central and local fiscal relationship with clear powers and responsibilities,financial coordination,and regional balance”,and elevating intergovernmental fiscal relations from the scope of fiscal reform to the importance of the national governance system composition.The current research on intergovernmental fiscal relations mostly focuses on the principles and methods of the division of powers and financial powers,while there is less discussion on the construction of supervisory mechanisms in the adjustment of intergovernmental fiscal relations,especially the research on the construction of supervisory mechanisms for the central government's deployment Rarely involved.In recent years,in order to further establish a modern fiscal system,in accordance with the requirements of the Party Central Committee and the State Council,the Ministry of Finance has focused on building a three-dimensional management framework of "central finance-stationed supervision-local finance",gradually straightening out functions,coordination and division of labor,and clarifying relevant departments of the Ministry of Finance The regulatory relationship between bureaus,regulatory bureaus and local finances forms a closed-loop management chain of inter-governmental fiscal relations.Therefore,the research on the supervision mechanism of central finance stationed based on the regulation of inter-governmental fiscal relations becomes increasingly important and necessary.Based on the above point of view,this article attempts to use field survey data of local finance in Hebei Province as the basis,and on the basis of research and analysis of domestic and foreign theoretical results on intergovernmental fiscal relations and fiscal supervision,and concludes that the central government is suitable for regulating intergovernmental fiscal relations.The theoretical basis of stationed supervision.This article first uses Hebei Province as an example to analyze the current status and existing problems of government fiscal relations below the provincial level,and find that multiple forms of fiscal systems below the provincial level co-exist,with obvious historical "drag",but due to the lack of regulatory standards,the fiscal system It is difficult to effectively alleviate problems such as inconsistency,poor implementation of norms,and insufficient balance ability.On the basis of summarizing the interaction between domestic and foreign fiscal system management and central fiscal supervision,this paper draws the conclusion that the central fiscal stationed supervision is an important means and necessary supplement for fiscal decentralization or centralization to adapt to the adjustment of the administrative system.Finally,this paper analyzes the necessity of the function construction of the central fiscal stationed supervision in the regulation of intergovernmental fiscal relations in the new era,and proposes the establishment of a central station authorized by law,clear content,clear powers and responsibilities,efficient operation,and embodying the concept of "power control" The goal of the regulatory mechanism,and proposes an optimized path for the construction of related functions in accordance with the intergovernmental fiscal relationship management system framework for the division of powers and expenditure responsibilities,income division and transfer payments.