大陸央地財政關係的法律面相

Legal Aspect of the Fiscal Relations between the Central and Local Governments in the Mainland of China

在大陸新一輪改革中，央地財政關係屬於牽一髮而動全身的核心問題。央地財政關係因其涉及領域眾多，故有政治、文化和法律三大面相。隨著治理困境的出現，央地財政關係法律面相愈發清晰。央地財政關係的法治化應從明晰中央和地方權力配置的法律原則、構建央地收支劃分的經濟法律制度和完善中央和地方爭議的調節機制入手，使央地關係擺脫政治化色彩過濃、文化虛無的窠臼，駛入法治化的軌道。

During the new round of the reform in the mainland of China, the fiscal relations between the Central and local governments is the core and far-reaching issue among the whole system. Due to its various fields concerned, the fiscal relations between the Central and local governments has three aspects, namely, political aspect, cultural aspect and legal aspect.  With the emergence of the governance dilemma, the legal aspect of the fiscal relations becomes more and more clear. The rule-by-law process hereof shall begin with the proper allocation of the inter-government powers, the construction of economic law systems concerning the division of income and expenditure between the Central and local governments, and the improvement of the inter-governments disputes resolution mechanism, which hereupon aim to get rid of the heavy political color and the cultural nihility of the inter-governments relations and to quicken its legalization process.