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《Theory and Reform》 2017-04
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The New Theory of Financial Relationship between Central and Local Governments: Based on Power-List System

ZHANG Cheng-song;  
The publication of power-list not only demonstrates government restraining its power,but also combs governments' overall functions. The lists of finance and taxation power as a tool in the financial relationship between central and local governments,through their vertical and horizontal comparisons,help to clarify the administrative power between all levels of finance and taxation departments and achieve governance by rules in financial relationship between central and local governments. However,it raises some doubts: whether the division of power is effective and efficient,whether the strength is enough to complete the administrative power division between central and local governments. Considering regulating the relationship,it is extremely necessary to rethink the current finance and taxation power-list system from the perspective of local financial autonomy and division of authority in order to optimize the system. Only through optimizing the contents of the lists,establishing and improving the responsibilities and regulating the dynamic mechanism,it can promote the regulated implementation of the lists of finance and taxation power,and foster the in-depth practice of the lists,which will finally realize the deep regulation of the central and local governments' financial relationship.
【Fund】: 熊伟教授主持的国家社科基金重点项目“分税制模式下地方财政自主权研究”(批准号:15AFX021)的阶段性研究成果之一
【CateGory Index】: F812
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