英国财政事权及支出责任机制研究

被引:4
作者
黄景驰 [1 ]
蔡红英 [2 ]
机构
[1] 武汉大学政治与公共管理学院
[2] 湖北经济学院财政与公共管理学院
关键词
英国; 财政管理; 事权; 支出责任;
D O I
10.15991/j.cnki.411028.2016.01.006
中图分类号
D756.1 [];
学科分类号
摘要
英国是欧美发达国家单一集权财政体制的典型代表,法律、财政、绩效评估在其国家管理中起着十分重要的作用。英国各级政府的事权或职能划分有法律上的明文界定,影响政府的权力运作需通过颁布法令或修法施行;政府间转移支付有较为稳定而清晰的计算方式,事权与支出责任匹配度较高,这样的机制减少了中央与地方之间不必要的争议。中央政府根据事权与支出责任绩效评估结果对地方进行奖惩,发挥了财政在管理国家中的杠杆作用。英国事权与支出责任的这种制度安排和运行机制,对中国正在推行的公共财政管理体制改革有很强的借鉴意义。
引用
收藏
页码:45 / 53
页数:9
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