CAJ | 학술논문

“财政是国家治理的基础和重要支柱”,以提高国家治理能力为核心的财政分权治理结构建设,应从四点入手：国家资源汲取、政治渗透和危机解决能力提升需财政支撑,现代财政分权治理结构须有较高集中性;事权划分构建哑铃形分权结构,税权划分分税为主、分成为辅,发挥中央地方两个积极性;转移支付改革以地方辖区居民效用最大化,上级政府有效监督,用途指定宽泛并按因素法分配资金的分类拨款,优化政府间资源配置效率;全面规范、公开透明的预算制度是国家治理体系与治理能力现代化的基础性制度载体,改革目前核心预算机构缺失、预算碎片化困境,推进全口径预算管理,引入参与式预算管理,试行分部门预算审议票决,整合预算监督资源,加强财政问责,承载公共受托责任。全文从一致性、不协调性、合法性三方面,探讨了财政分权治理结构的思路方略。
“재정시국가치리적기출화중요지주”,이제고국가치리능력위핵심적재정분권치리결구건설,응종사점입수：국가자원급취、정치삼투화위궤해결능력제승수재정지탱,현대재정분권치리결구수유교고집중성;사권화분구건아령형분권결구,세권화분분세위주、분성위보,발휘중앙지방량개적겁성;전이지부개혁이지방할구거민효용최대화,상급정부유효감독,용도지정관범병안인소법분배자금적분류발관,우화정부간자원배치효솔;전면규범、공개투명적예산제도시국가치리체계여치리능력현대화적기출성제도재체,개혁목전핵심예산궤구결실、예산쇄편화곤경,추진전구경예산관리,인입삼여식예산관리,시행분부문예산심의표결,정합예산감독자원,가강재정문책,승재공공수탁책임。전문종일치성、불협조성、합법성삼방면,탐토료재정분권치리결구적사로방략。
Public finance is the basis of national administration and governance, with the essen- tial of improving the administration ability, structural construction of fiscal decentralization can ini- tialize from four perspectives： 1 ） national resources collection, political infiltration, and emergency resolving ability require fiscal support; high centrality is needed for modern fiscal decentralization structural construction. 2） Dumbbell shaped distribution of governance authority. Taxation authority decentralization should be primarily based on tax categorization and then proportions, in order to mo- tivate both central and local government. 3 ） Transfer payments reform towards payment by catego- ries, which should maximize the local residential utility, is effectively supervised by upper level gov- ernment, and the target usage is broadened based on elemental method. Transfer payments reform also optimizes the resource allocation efficiency among the government levels. 4 ） Comprehensive standardized, open and transparent budget system is the basic systematic carrier of the national ad- ministrative governance system and the modernization of governance ability. It is to resolve the issues such as budget fragmentation and lack of core budget agency. It is to promote the full directions of budget management, to introduce the participatory budget management, to pilot the departmental budget review vote, to integrate the budget supervision resources, to strengthen the fiscal accounta- bility, and to face the public responsibility. From the consistency, coordination and validity, this ar- ticle discussed the strategy of fiscal decentralization of governance structure.