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相信《关于推进中央与地方财政事权和支出责任划分改革的指导意见》公布后(国发[2016]49号,下文简称意见),最先引发人们关注的应该就是关于“财政事权”的表述,一词之差的背后,反映出的或许正是这项改革之难。官方回应焦点主要集中于“该《意见》在事权划分上与之前所有与之相关文件的口径均有所不同,此前表述均为中央与地方划分‘事权’,而现在却表述为中央与地方划分‘财政事权’,‘事权’前面突然加了‘财政’二字。为何之前的‘事权’划分
It is believed that the Guiding Opinions on Promoting the Reform of the Division of Financial Powers and Expenditure by the Central and Local Governments (Guofa [2016] No. 49, hereinafter referred to as the Opinion) was the one that first raised the public’s concern about the ”fiscal authority“ Behind the difference between the expression and the word, perhaps reflecting the difficulty of the reform. The main focus of the official response is that ”the“ Opinions ”differ from the previous documents in their division of powers in the past in the words of the Central Government and the local governments, but are now expressed as“ central and local ” Divided into ’fiscal power’, ’power’ suddenly added in front of ’financial’ word. Why before the ’power of attorney’