地方财政自主的法治保障

地方财政自主权力的外延包括财政预算自主、财政收入自主、财政支出自主和财政监督自主四个方面,其理论基础源于地方分权自治、财政联邦主义和辅助原则。中国地方财政自主法治保障的制度构建,在财政预算自主方面,需要在对地方政府预算权进行法治化控制的同时,保障地方政府的预算编制独立性;在财政收入自主方面,必须对税种进行合理划分,追求税收共享的法定化,并在强化预算约束的前提下,赋予地方政府一定的公债发行权;在财政支出自主方面,应当在财政收支划分明确化和规范化的前提下,重视财政转移支付对财政自主的影响,关注财政支出自主可能引发的政府间财政竞争,通过法律制度来引导良性竞争,制止恶性竞争。

Research on the Local Fiscal Autonomy System

Local fiscal autonomy, based on the homerule, fiscal federalism and subsidiarity principle, is an important subject on the intergovernmental fiscal relationship. In order to perfect our local fiscal autonomy system, we should ensure the budgeting independence while controlling the local budget, establish a rational division of taxation and focus on the fiscal transfer payment. We should have a legeal system to guide the intergovernmental well-behaved competiton and curb the malignant competition.