| 公共文化财政事权与支出责任划分的府际协调 |
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| 引用本文：岳红举1，冯嘉鑫2.公共文化财政事权与支出责任划分的府际协调[J].财经理论与实践,2024,(4):50-58 |
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| 中文摘要:政府间公共文化财政事权与支出责任划分是基本公共文化服务标准化、均等化的基础性、支柱性保障，当前其划分改革仍存在事权共担模糊性与粗略并存、支出分担概括性与下移并存、财力主导性与保障不足并存，以及省以下划分改革尚未完成等缺憾。划分改革追求“权责清晰、财力协调、区域均衡”的中央与地方财政关系调整目标，但中央与地方的财政分权不能替代省级政府对省以下财政体制改革“负总责”，以及各级地方政府的分级负责。府际协调应坚持中央的统一领导，在省域内落实省级统筹调控功能，并实施地方政府的分级负责，突出“两个积极性”的地方积极性；在体制协调上保持财政事权、支出责任与财力相适应；在机制协调上实施标准化与均等化的衔接配合；在策略协调上强调动态化与确定性的适度平衡。 |
| 中文关键词:公共文化 财政事权与支出责任 府际协调 |
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| Intergovernmental Coordination in the Division of Financial Powers and Expenditure Responsibility for Public Culture |
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| Abstract:The division of financial powers and expenditure responsibility for public culture among governments is the basic and pillar guarantee for the standardization and equalization of basic public cultural services, and the current reform of its division still exists with the co-existence of ambiguity and roughness in the sharing of government revenue, the co-existence of generalization and downward transfer in the sharing of expenditures, the co-existence of dominance and insufficient protection of financial resources and the reform of the division of the province has not yet been completed and other shortcomings. The reform of sub-provincial division pursues the goal of adjusting the financial relationship between the central government and local governments, which is “clear in terms of rights and responsibilities, coordination of financial resources, and regional balance”; however, the decentralization of financial resources between the central government and local governments is no substitute for the provincial government’s “overall responsibility” for the reform of the sub-provincial financial system and for the hierarchical responsibility of local governments at all levels. Intergovernmental coordination should adhere to the central government’s unified approach. Inter-governmental coordination should adhere to the unified leadership of the central government, implement provincial-level coordination and control functions within the provincial area, and implement the hierarchical responsibility of local governments, highlighting the local initiative of the “two initiatives”; maintain the compatibility of fiscal powers, expenditure responsibility and financial capacity in institutional coordination; implement the articulation of standardization and parity in institutional coordination; and emphasize dynamization and certainty in strategic coordination. The coordination of strategies emphasizes the appropriate balance between dynamism and certainty. |
| keywords:public cultural financial authority and expenditure responsibility intergovernmental coordination |
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