关键词: 中央与地方,支出责任划分,事权划分,财政治理

Abstract: There are lots of differences in the inherent attributes, emphases, realizing paths and methods of the expenditure responsibilities and the administrative powers, and there is no such relation as the one-to-one correspondence, each of the two has its own division principles. The administrative powers should be compatible with the expenditure responsibilities, having the dual meanings of the congruity between the rights and obligations of public service and the congruity between the fiscal revenue and expenditure. Both need the coordination of the market economy system and modern fiscal and taxation system to achieve the common aim of the public service. The division of expenditure responsibilities between the central and local governments should be based on the improvement of the initiative coming from the central and local governments, let the market play a decisive role, let the government play a better role, and promote the modernization of fiscal governance. Hence, in terms of the basic principles, it is necessary to adhere to the principles of combining market decisions with the government efficiency, combining local autonomy with moderate centralization of the central government, and combining the vertical equity with horizontal equity. In terms of reform strategies, it is necessary to comply with the three basic requirements of rationalization, democratization and legalization, and to conform to the basic logics of China’s national conditions, fiscal democracy, performance budget and fiscal and taxation practice reforms.

Key words: central and local governments; expenditure responsibilities division; administrative power division; financial administration; basic principles