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夏冬泓.政府间事权划分模糊性解决的民主协商路径[J].北京理工大学学报(社会科学版),2020,22(1):122~131 本文二维码信息
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政府间事权划分模糊性解决的民主协商路径
The Democratic Negotiation Path to the Ambiguity of Administrative Authorities
投稿时间:2019-02-12  
DOI:10.15918/j.jbitss1009-3370.2020.2104
中文关键词:  事权划分  事权明晰  财权  税权
English Keywords:division of administrative authority  clearness of administrative authority  financial power  tax power
基金项目:国家社会科学基金一般项目"数字经济下跨境无形资产转让定价的国际反避税规则重构研究"(16BFX165);安徽高校人文社科重点研究项目"政府间归属模糊性事权明晰路径研究
作者单位
夏冬泓 上海财经大学 法学院, 上海 200433 
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中文摘要:
      政府事权划分法定化是建立现代财政制度、实现国家治理现代化的前提。事权划分形式法定存在局限性,法律只能对事权划分进行大致规定,各层级政府与其职权范围不可能形成一一映射式的对应关系,政府间事权归属模糊在所难免。规范性文件将政府间事权争议交由上级机关裁定的规定,与事权法治化的要求并不十分契合。上下级政府就归属模糊事权展开民主协商,是转型期政府加快理性成长、促使事权明晰的一种认知活动。这种共识达成辅以必要的制度安排与程序配套,能够克服由上级政府单方决定划分模糊事权归属的认知局限,促使上下层级政府在相互制约和监督中就事权恰当归属达成妥协,进而增强双方履行各自事权职责的预期与责任意识。政府间归属模糊事权民主协商,与事权法定并行不悖,是事权规范化、法律化的内在要求。
English Summary:
      The legalization of the division of government power is a prerequisite for the establishment of a modern financial system. On this basis,we should also see the limitations of the legal form of the division of power. The law can only make general provisions on the division of powers. It is impossible to one-to-one correspondence between the various levels of government and its responsibilities. The formation of ambiguous powers among governments is inevitable. The provisions of the relevant files that refer disputes between intergovernmental affairs to high authorities for adjudication are not in line with the requirements of the law. During transition period,it is a cognitive activity of governments to accelerate rational growth and promote the clarity of the fuzzy affairs. This kind of consensus,supplemented by necessary arrangements and procedures,can overcome cognitive limitations or arbitrary judge of unilateral decisions on the attribution of power by higher government under the hierarchical system. The two levels of government are urged to reach an acceptable compromise on the proper attribution of power in each other's control and supervision,thus enhancing the expectation and responsibility of both sides to perform their respective duties. This kind of consultation is the internal requirement of standardization and legalization of affair powers,and it is embodiment of the substantive legalization of affair powers division.
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