CAJ | 학술논문

论文首先明确了政府间支出责任划分的原则,特别是结合我国实际创造性地增加了＂上级帮扶原则＂和＂跨区域向上转移原则＂。在对贵州省P县进行实地调研的基础上,分析了我国政府间支出责任划分的现状,发现相对于其财力而言,P县的支出责任过大,这个结论实际上扩大到西部绝大部分县都是成立的;并且政府间支出责任的划分在整体上缺乏明确性和制度保障,进而导致不确定因素太多。最后,提出了优化我国政府间支出责任划分的政策建议,认为在充分考虑＂分税制＂和＂转移支付制度＂的前提下,下一步我国政府间支出责任的划分必须做到明确化和制度化。
논문수선명학료정부간지출책임화분적원칙,특별시결합아국실제창조성지증가료＂상급방부원칙＂화＂과구역향상전이원칙＂。재대귀주성P현진행실지조연적기출상,분석료아국정부간지출책임화분적현상,발현상대우기재력이언,P현적지출책임과대,저개결론실제상확대도서부절대부분현도시성립적;병차정부간지출책임적화분재정체상결핍명학성화제도보장,진이도치불학정인소태다。최후,제출료우화아국정부간지출책임화분적정책건의,인위재충분고필＂분세제＂화＂전이지부제도＂적전제하,하일보아국정부간지출책임적화분필수주도명학화화제도화。
This article first make the division principles of expend responsibility among the government. Especially,this article has creatively increased ＂higher authority help principle＂and ＂change upward stride over area principle＂being tied in the reality of our country. Then,this article detailedly analyzes the current situation of expend responsibility division among the Chinese government based on the field research in P County,Guizhou Province. Find that relative to it＇s financial resources,the expend responsibility of P county is too big,in fact,this conclusion is to be founded expanding to most western part counties. And,the expend responsibility division among the government is short of definition and the system guarantee on the entirety,then lead to the uncertain factor increase. Finally,this article has submitted some policy and suggest that may optimize the system of expend responsibility division among the government in China based on the analysis in previous article. Think that the expend responsibility division among the government in China must achieve definitely and systematically,and try to make these suggest have operability being tied in the reality of our country.