CAJ | 학술논문

原有分税制改革受各种因素制约，制度框架继承了各级政府间原有的支出事项，与事权的关联考虑不多，缺乏明晰的事权和支出责任规范划分的政治机制，同时政府间财政收入的分配格局并未伴随财政职能的下放而发生根本性变革，产生了政府间事权、支出责任、财权、财力不相适应的矛盾，引致事权重叠交叉、事权与支出责任分离、事权与财权不匹配、事权与财力不确定等问题，带来制度激励偏离公共性和治理失效的风险，亟待全面深化财税体制改革，建立事权和支出责任相适应的制度，以更好发挥中央和地方两个积极性，促进政府治理整体效能最大化。
원유분세제개혁수각충인소제약，제도광가계승료각급정부간원유적지출사항，여사권적관련고필불다，결핍명석적사권화지출책임규범화분적정치궤제，동시정부간재정수입적분배격국병미반수재정직능적하방이발생근본성변혁，산생료정부간사권、지출책임、재권、재력불상괄응적모순，인치사권중첩교차、사권여지출책임분리、사권여재권불필배、사권여재력불학정등문제，대래제도격려편리공공성화치리실효적풍험，극대전면심화재세체제개혁，건립사권화지출책임상괄응적제도，이경호발휘중앙화지방량개적겁성，촉진정부치리정체효능최대화。
The reform of the fiscal and taxation system affected by various factors,the institutional framework inherited the original expenditure items among all levels of government,and the governance related consideration is not much,lack of political mechanism clear powers and expenditure responsibility division.At the same time,the distribution pattern of intergovernmental fiscal revenue decentralization is not associated with the functions of public Finance and undergoing a fundamental change.The government,financial, financial expenditure responsibility,not the contradiction caused by overlapping.Authority,responsibility and expenditure of separation,the governance and the property rights do not match,administrative and financial uncertainty problems,bring incentive deviation risk failure public and governance.To deepen reform of the fiscal and taxation systems,adaptation establishment of powers and expenditure responsibility system,in order to better play the two central and local initiative,promoting the whole efficiency maximization of governance.