文献类型：期刊文献

中文题名：论中央与地方财政关系法律调控机制的建构

英文题名：The Structure of Legal Regulation of the Financial Relationship Between the Central and Local Governments

作者：张道庆[1]

第一作者：张道庆

机构：[1]河南财经学院法学院

第一机构：河南财经政法大学法学院

年份：2006

卷号：8

期号：4

起止页码：52-58

中文期刊名：西南政法大学学报

外文期刊名：Journal of Swupl

收录：人大复印报刊资料;;国家哲学社会科学学术期刊数据库

语种：中文

中文关键词：财政关系;法律调控;法律规范

外文关键词：financial relationship; legal regulation; legal norms

摘要：财政关系是中央与地方关系的核心,法律在规范中央与地方财政关系方面发挥着无可替代的作用。我国中央与地方财政关系法律调控存在的问题主要有:法律规范的效力层次低,中央对地方的财政支出作出许多硬性规定,执法上随意性较大。实现中央与地方财政关系的法治化,应当在立法方面采用法律保留原则,完善中央与地方财政关系法律规范的内容,建立中央与地方财政争端解决机制。
Financial relationship forms the core of all the relations between the central and local governments while law plays a unique role in regulating the financial relationship. In China, the main problems concerning legal control of the financial relationship between the central and local governments are as follows： the efficiency of legal norms is comparatively low; the central government imposes too many rigid requirements on the fiscal expenditure of the local governments; and relevant law is often administered frivolously. To regulate the financial relationship be- tween the central and local governments in accordance with law, we should reserve enough power for the local governments while enacting legislation, improve the legal norms concerning the relationship between the central and local governments, and build appropriate dispute settlement bodies to settle financial disputes between the central and local governments.