分权改革背景下的地方财政自主权
徐键分权改革背景下的地方财政自主权
Local Fiscal Autonomy under the Background of Decentralization Reform
期刊名称：《法学研究》
期刊年份：
作者：徐键
单位：上海财经大学法学院
中文关键词：分权改革|财政自主权|规范权力|事实权力
英文关键词：decentralization reform|fiscal autonomy|normal power|de facto power
中文摘要：
为实现政治统治的合法化，近现代国家在民主的基础上形成了以规范为中心的权力认知模式。建国与改革为主题的国家制度建设所呈现的渐进性和试验性，使我国在中央与地方的财政关系上，形成了规范内外不同的权力生长与存续机理。碎片化的规范，赋予了地方在特定领域内的财政自主权。同时，依赖政治过程的分散化策略，引致了权力的制度外溢，形成了诸多所谓的“事实上的财政自主权”。尽管正当的制度只能逐步建设和改进，但如果始终存在超越于法律规范之上的权力，法治秩序终将会崩裂。地方财政自主权，必须在规范主义的立场上循序形成。
英文摘要：
In China, beginning in the late 1970s, the decentralization of powers has played a significant role in the transformation of state structure, and the traditional centralized fiscal system has changed into a decentralized revenues-sharing system. In the decentralized central-local framework, the fiscal capacities of local governments were gradually strengthened. After the reform of "the tax sharing system" in 1994, although the fiscal authority centralized once again after the reform, the local governments had been given some discretion as a part of fiscal autonomy, which covered a variety of issues, such as budget, revenue, and expenditure. Meanwhile, local governments indirectly and legally got independent decision-making powers on the debt financing and the expenditure of public investment by means of the local state-owned enterprise. Local governments also got independent financial powers from the rules behind the convention of the constitution law. However, the role of law as a determinant of economic development has been less often explored. Thus the powerful local political factions were able to adopt financial policies instead of laws, and get under-regulated sources to finance local expenditure needs. In this way, the so-called de facto financial autonomy outside the legal framework is just one of the features of the local autonomy of contemporary China.In order to restrict the abuse of power, the allocation of financial power among national and sub-national governments, as a matter of the rule of law, should accord with a systematical and practical legal system. Further, the reason for the fiscal autonomy is to strengthen local governments' fiscal responsibility. Under the rule of law, as a self-government model that the local politics and administration are determined and executed by the local residents, the resident autonomy is a part of the fiscal autonomy.
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