區域財政協同治理如何於法有據：以京津冀為例

How to Pursue Regional Fiscal Synergetic Governance within the Law: Taking Beijing, Tianjin & Hebei as an Example

區域財政協同治理是現代國家治理體系的組成部分。區域財政協同治理既是地方政府自我改革、優化職權的舉措，也是合理界定政府與社會、政府與市場邊界的制度載體，能夠在一定範圍內改變我國面臨的經濟社會發展失衡狀況。開展區域財政協同治理須以法治方式為之。區域財政協同治理須圍繞政府的財政行為展開，包括中央政府與地方政府的財政協同、地方政府間的財政協同、地方政府間的利益協調以及省以下各級政府的財力配置等方面。這些財政行為需要在地方稅權與地方稅體系、地方政府的事權與支出責任、財政轉移支付以及地方預算管理等方面提供法制框架。這一框架的建立不但有助於京津冀地區的經濟社會發展，而且也能在全國範圍內為央地治理、區域治理、財政治理提供範例。

The regional fiscal synergetic governance is part of modem state governance system. It is the self reform of local governments and the institutional carrier of definition boundary between government and society, government and market. It can change imbalances of economic and social development in a certain range. The expansion of regional fiscal synergetic governance should be in accordance with the law. The fiscal behavior of regional fiscal synergetic governance including coordination between central government and local government fiscal, local intergovernmental fiscal coordination, coordination of interests between local governments and the governments at all levels of financial allocation etc. . These fiscal actions need to provide the legal framework in local tax authority and local tax system, local government responsibility and expenditure, fiscal transfer payment and local budget management etc. . The establishment of this framework is helpful not only to the Beijing, Tianjin & Hebei region's economic and social development, but also giving demonstration for the central and local governance, regional governance and financial governance.