CAJ | 학술논문

财权与事权相统一，兼顾成本补偿、效率优先，是政府非税收入规范分成的关键。文章在明晰政府非税收入分成的涵义、理论依据和分成原则的基础上，对福建省非税收入分成现状、存在问题及成因进行分析，提出了非税收入分成规范化管理的加强法制建设、理顺分配关系、深化预算管理等中长期对策和清理分成项目、整合管理职能、重视信息化建设、加强财政票据、改进收缴方式等近期对策。
재권여사권상통일，겸고성본보상、효솔우선，시정부비세수입규범분성적관건。문장재명석정부비세수입분성적함의、이론의거화분성원칙적기출상，대복건성비세수입분성현상、존재문제급성인진행분석，제출료비세수입분성규범화관리적가강법제건설、리순분배관계、심화예산관리등중장기대책화청리분성항목、정합관리직능、중시신식화건설、가강재정표거、개진수격방식등근기대책。
The key to the standardized division of the government's non-tax revenue is the unity of the property rights and the rights of doing business, taking into account the cost compensation and the priority to efficiency. Based on making clear the connotation, the theoretical basis and the division principles of the government non-tax revenue division, this paper makes an analysis of the status quo of Fujian's non-tax revenue division, the existing problems and their causes and, to standardize the management of the non-tax revenue, puts forwards medium and long term strategies such as strengthening the construction of the legal system, developing the harmonious relations of clistribution and enhancing the management of the budget, and short-term strategies such as putting in order the division items, integrating the functions of management, reinforcing the construction of informatization, supervising the Financial vouchers and improving the ways of collection.