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构建政府纵向职责体系是深化新一轮行政体制改革的关键环节和重要抓手。从国外实践看,美国借助联邦宪法、州宪法以及相关法律的规定对各级政府职责作出了清晰细致的划分,并以财政控制为主线来实现职责体系的有效调整;法国地方行政系统中中央派驻机构和地方自治机构并存的双轨制结构为政府纵向职责体系的运行提供了依托;日本政府纵向职责体系的调整与地方自治改革密切关联,体现为兼具制度性划分和机制性协调,并包含中央职责、地方职责与法定委托职责的结构。通过国际比较发现,权力配置制度化、职责配置异构化与调控手段柔性化是构建政府纵向职责体系的重要经验。在我国下一步改革过程中,应当尝试跳出简单的收权或放权思维、探索合理确权,同时在职责同构的整体格局中适当地嵌套某些职责的异构化配置,并在条件允许的情况下更多地采用柔性化或隐形化的调控手段。
Building a system of vertical government responsibility is the key link and important starting point for deepening the reform of the new round of administrative system. From foreign practices, the United States makes clear and detailed division of responsibilities of governments at all levels with the aid of the provisions of the Federal Constitution, the state constitution and relevant laws, and realizes the effective adjustment of the system of duties with the main line of financial control. In the French local administration system, The dual track structure of the coexistence of institutions and local self-government institutions provides the basis for the operation of the system of vertical accountability of the government. The adjustment of the system of vertical duties of the Japanese government is closely linked with the reform of local autonomy. It is characterized by institutional and institutional coordination with central responsibilities , Local responsibilities and legal structure of the mandate entrusted. Through the international comparison, it is found that the institutionalization of power distribution, the isomerization of responsibility allocation and the flexible regulation and control measures are important experiences in building the vertical responsibility system of the government. In the process of our country’s next step of reform, we should try to jump out of the simple power of attorney or empowerment, explore reasonable power of attorney, at the same time, properly embed the isomerisation configuration of certain responsibilities in the overall pattern of isomorphism, The case of more flexible or invisible control measures.