构建和谐社会财政体制思考

Reflection on Financial System to Construct the 21th Harmonious Society

本文从构建和谐社会的目标入手,总结了当今社会存在的城乡、地区、社会经济三大不平衡现象,从财政角度指出存在着三大不平衡的制度性原因,并由此提出了针对这三大不和谐因素的公共财政改革思路,主要包括政府间财政转移支付制度的改进、财政职能的调整和针对促进农村发展的财政改革措施。

This paper starts with the construction of harmonious society, summarizes the imbalance between town and village, different regions, society and economy. This paper points out the countermeasures to this imbalance from public finance perspective, including the improvement of government-to-government finacial transfer payments, the adjustment of financial function and financial reform at rural development.