我国公共财政框架下政府职能的界定与事权划分

构建公共财政框架是我国今后财政改革的基本方向 ,但要顺利实现目标必须首先重新界定好政府的职能、合理划分政府间的事权关系。由于公共物品的公共性是一个连续区间且无固定边界 ,故政府职能的界定必须以新凯恩斯主义理论为依据 ,并结合中国的国情 ;而政府间事权的划分 ,则必须也有必要从分析公共物品的受益范围和公共品提供效率入手 ,并按国际惯例对此规范化与法制化。

The Broad Definition of the Function of the Government and Division of Intergovernmental Rights and Responsibilities in Chinese Public Finance

Public finance is the basic trends of finance reform in our country, and the achievement of object depends on correctly the broad definition of the function of the government and division of intergovernmental rights and responsibilities. Public good is of a continuous character and hasn't fixed frontier, so it's necessary to set broad definition of the function of the government according to the new Keynesian model and our national situation. The paper considers that a legal normal division of intergovernmental rights and responsibilities according to benefit received scope and efficient provision of public good and international conventions is highly important.