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科技领域财政事权和支出责任划分改革研究

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科技领域财政事权和支出责任划分改革是推动科技强国建设的基础性保障.当前的划分改革存在四个方面的风险:"上级决策、下级执行"机制诱发了上下级政府之间的"议价权"风险,财政事权的"共同主导型"导致了"职责同构"风险,支出责任的"能力导向型"引发了下级政府尤其是基层政府的财力匹配风险,而方案制定的"改革锦标赛"模式易出现渐进式改革风险."权责清晰、财力协调、区域均衡"的政府间纵向关系是划分改革的基本目标,但仍取决于政府与市场横向科技投入关系的厘清.加快科技强国建设,既需要"市场有效"与"政府有为"的横向协同,也需要中央统一领导与发挥"两个积极性",以及省级政府统筹调控与地方政府分级负责的纵向协同.因此,进一步优化划分改革的实践进路是:完善科技创新的市场导向,健全科技创新的新型举国体制,提升国家创新体系的整体效能;厘清共同财政事权和专属财政事权,明确支出责任的划分比例,优化财力匹配机制;在渐进式改革中增强规范化程度,提升法治化水平.
Research on the Division of Financial Authority and Expenditure Responsibility in the Science and Technology Sector
The division of financial authority and expenditure responsibility in the science and technology sector is a fundamental guarantee for the promotion of the construction of a scientific and technical power.There are four risks in the current division reform:the mechanism of"the decisions made by superiors and carried out by subordinates"has triggered the risk of"bargaining power"be-tween upper and lower governments,the"co leading"fiscal power has led to the risk of"responsibil-ity isomorphism",the"ability oriented"expenditure responsibility has triggered the risk of financial matching among subordinate governments,especially grassroots governments,and the"reform champi-onship"model of program formulation is prone to gradual reform risks.The vertical relationship be-tween governments with clear rights and responsibilities,coordinated financial resources,and regional balance is the basic goal of the reform,but it still depends on the clarification of the horizontal tech-nology investment relationship between the government and the market.Accelerating the construction of a strong technological country requires both the horizontal coordination between"market efficiency"and"government initiative",and the central unified leadership and the exertion of the"two initia-tives",as well as the vertical coordination between provincial government overall regulation and local government hierarchical responsibility.Therefore,the practical approach to further optimizing and di-viding the reforms is to improve the market-oriented approach to scientific and technological innova-tion,establish a new national system for scientific and technological innovation,and enhance the over-all efficiency of the national innovation system;clarify the common and exclusive fiscal powers,clari-fy the proportion of expenditure responsibilities,and optimize the financial matching mechanism;en-hance standardization and elevate the level of rule of law in the gradual reform.

financial system of science and technologyfinancial authorityfinancial expenditure responsibilityconstruction of a technical powercommon financial authority

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河南大学经济学院,河南开封 475004

科技财政体制 财政事权 财政支出责任 科技强国建设 共同财政事权

2024

当代财经
江西财经大学

当代财经

CSTPCDCSSCICHSSCD北大核心
影响因子:1.539
ISSN:1005-0892
年,卷(期):2024.(9)