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一、出台背景党的十八届三中全会部署建立事权和支出责任相适应制度以来,广东积极探索研究省以下财政事权和支出责任划分改革,开展了全省范围内的专题调研、试编省以下财政事权和支出责任“两个清单”、探索部分领域省以下财政事权和支出责任置换调整等一系列工作。近日,按照国家部署,结合广东实际,省政府印发《广东省省级与市县财政事权和支出责任划分改革实施方案》(以下简称《方案》),明确广东推进省级与市县财政事权和支出责任划分改革的目标任务及实施路径,为率先基本建立现代财政制度提供重要支撑。
I. Introduction of Background Since the establishment of the Third Plenary Session of the 18th CPC Central Committee to implement the system of accountability and expenditure responsibilities, Guangdong has actively explored the reform of the division of fiscal powers and expenditure responsibilities under the province and carried out special investigations and studies in the entire province, The following fiscal powers and expenditures responsibility “two lists ”, to explore a number of areas below the provincial financial authority and expenditure responsibility replacement adjustment and a series of other work. Recently, in accordance with the national deployment and the actual situation in Guangdong, the provincial government issued the Implementation Plan for the Reform of Fiscal Departments and Counties’ Fiscal Responsibility and Expenditure in Guangdong Province (hereinafter referred to as the “Scheme”), clarifying that Guangdong should promote the fiscal powers of provincial and municipal counties and The objectives and tasks of the reform of the distribution of expenditure responsibilities and their implementation paths provide important support for the first basic establishment of a modern financial system.