政府间行政权与财权的调整是协调中央与地方关系的主要途径，而行政权与财权的改革不是割裂的，财政事权是他们划分的核心依据。因此对中央与地方财政事权和支出责任进行理顺是当前新型府际关系建立的前提和基础，也是推进国家治理体系和治理能力现代化的重要举措，更是提高基本公共服务水平的必然要求。这是中央与地方关系适应当前时代状况的再一次调试，也是全面深化改革对宪法原则的回应，更是宪法价值落地的又一突破口。

为了深刻分析财政事权与支出责任改革的依据，给改革提供一些方向性的建议，本文分五部分对其展开研究。第一部分是财政事权与支出责任的概述。主要对改革中的关键概念——事权、支出责任、财政事权等进行学理解释和文义解释，分析财政事权与支出责任的内涵和外延，理顺关键概念间的关系，确立财政事权为政府间财权划分和财力流转依据。第二部分主要论述财政事权与支出责任的宪法地位。结合财政体制与行政机构改革的历程，进行比较分析，明确财政事权与支出责任之匹配是通过影响政府间财权、财力流转，触动政府组织机构变动，保证基本公共服务提供，实现保障公民基本权利的宪法价值的。第三部分将中央与地方财政事权和支出责任划分改革置于宪法学理论中，分析改革的方向及原则。首先，解决中央与地方纵向分权正当性及合法性的问题。改革要遵守宪法“两个积极性”原则，以全能中央政府在决策成本、效能、信息不对称等方面的不足，论证地方政府存在并分权的正当性。其次，解决纵向划分权力范围的问题。中央与地方政府财政事权的范围为缺乏激励性、注重公平价值的基本公共教育、医疗、科技、交通等领域，而经济发展型事权则要尽可能地交给市场主体。最后，明确央地财政事权与支出责任划分原则。除了参考经济学者提出的信息复杂性、外部性、激励相容三原则外，进一步将事物本质理论、底线公平原则和从属原则作为新一轮改革法治化的标准。第四部分以国务院发布的规范性文件为基础，对改革现状以及方向分两个层次进行分析，同时提出制度落地遇到的两个突出问题。首先对宏观层面的指导性文件进行原则性分析，其次对有代表性的具体领域改革方案进行可行性分析。通过逐层深入思考，论证了改革的立体深化方向必然是结合具体领域的特点，建立健全专业人员决策参与制度与专业信息沟通协调机制。同时，在主要领域财政事权与支出责任格局初定后，省以下改革经验与操作性不足的特点严重影响了改革的推行，导致基层政府履责困难。同时指定用途转移支付比例偏高与项目制内容的单项设置，易引发政府合法性危机。建议采取完善动态协调机制和决策程序、给予地方政府启动权等方法扫除决策的民主性障碍。

Straightening out the financial responsibilities and expenditure responsibilities of the central and local governments is conducive to the premise of establishing a new intergovernmental relationship, promoting the modernization of the national governance system and governance capabilities, and improving the level of basic public services.This is the adjustment of the relationship between the central government and the local government to adapt to the situation of the times. It is also the response to the constitutional principles of deepening the reform in an all-round way. It is also the realization of the constitutional value.

This article is divided into five parts.The first part is an overview of financial responsibilities and expenditure responsibilities.This paper introduces the connotation and extension of the key concepts-administrative power,expenditure responsibility and government responsibility, straighten out the relationship, and establish the position of government responsibility as the basis for the division of intergovernmental financial power and the circulation of financial resources. The second part discusses the constitutional status of financial responsibility and expenditure responsibility. Comparing and analyzing the reform process of financial system and administrative organization, it is found that how to realize the constitutional value of protecting citizens' basic rights is the matching of financial powers and expenditure responsibilities. The third part discusses the constitutional basis of the division of financial powers and expenditure responsibilities, and analyzes the direction and principles of the reform. First of all, to solve the legitimacy and legitimacy of vertical decentralization between the central and local governments.  Secondly, the problem of vertically divided power scope should be solved. Finally, the division of central and local financial powers and expenditure responsibilities should conform to the essential theory of affairs, the principle of bottom line fairness and the principle of subordination. The fourth part analyzes the normative documents issued by the State Council from macro and micro dimensions, and discusses the current situation and problems of reform.