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中央与地方在财权和事权的关系是中国财政体系改革的重点,我国中央和地方在财权、事权上存在着过多的重叠,权利与义务,收入与支出不清晰,矛盾频频出现。本文阐述了中国新的财政体制改革对中央和地方权力分配的影响,并提出了如何构建中央和地方财权上的动态平衡制度。
The relationship between finance and power is a key issue in the reform of China’s financial system. There are too many overlapping, rights and obligations of the central and local governments in finance and affairs, and the revenue and expenditure are not clear and the contradictions are frequent. This article expounds the impact of China’s new fiscal system reform on the distribution of power between the central government and local governments and proposes how to construct a dynamic balance system between the central government and local governments.