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政府间事权的划分是财政体制建立的逻辑起点,政府的财权、财力是各级政府履行职责和行使事权的保证。处理好政府间事权与财权、财力的关系,有利于规范我国的分税制财政体制改革。本文第一部分简要分析了分税制下事权与支出责任、财权与财力相关概念以及相互关系。第二部分阐述了当前我国事权与财力相适应的状况。第三部分提出了健全我国事权与财力相适应财政体制改革的路径。
The division of governmental power is the logical starting point for the establishment of the financial system. The financial and financial resources of the government are the guarantee for the governments at all levels to perform their duties and exercise their power. To properly handle the relationship between intergovernmental powers and financial, financial and fiscal resources is conducive to standardizing the tax-sharing system in our country. The first part of this article briefly analyzes the related concepts and the relationship between the powers and expenditures under the tax-sharing system. The second part elaborates the current situation of China’s power and financial resources to adapt. The third part puts forward the path of perfecting the power and financial resources of our country to adapt to the reform of financial system.