随着全面深化改革的逐步推进和深入发展,以及“财政事权划分要根据客观条件变化进行动态调整”等要求,政府间事权调整和财政收支基数划转方面的事项也将相应增加。遵循“费随事转”原则。“费随事转”作为事业单位承接政府购买服务时,调整财政预算保障方式的一个重要举措,体现了结果导向的公共管理和财政支出理念,可以提高财政资金使用效益。根据《国务院关于推进中央与地方财政事权和支出责任划分改革的指导意见》相关精神,在政府间财税收入划分格局和比例未随事权调整而相应改变的情况下确保事权调整涉及事业的顺利推进,以及中央与地方相互委托事权的有效开展,“费随事转”是财政收支基数划转时应遵循的基本原则,也是构建财力与事权 With the deepening of the reform in an all-round way and the further development of the reform, as well as the requirements of the “dynamic adjustment of the fiscal authority divided according to objective conditions”, the adjustment of intergovernmental powers and the transfer of revenue and expenditure base will also be correspondingly increased. Follow the “fee slip with things” principle. As an important measure taken by public institutions to undertake the government procurement of services, the adjustment of the mode of ensuring the budget guarantees the result-oriented public administration and the concept of public expenditure, which can enhance the efficiency of the use of fiscal funds. According to the relevant spirit of the Guiding Opinions of the State Council on Promoting the Reform of the Fiscal Power and Expenditure Responsibilities of the Central and Local Governments, with the changes in the allocation patterns and proportions of revenue and expenditure among the governments not corresponding to the changes in the FIS, As well as the central and local mutual entrusted power to carry out the effective implementation of “fee with the matter transfer ” is the basic principle to be followed in the transfer of revenue and expenditure base, but also to build financial resources and powers