创新地方预算管理体制的和谐社会视角探析

On Creating Local Budget Management System from the Perspective of Harmonious Society

和谐社会视角下创新地方预算管理体制的基本目标,是通过合理优化体制,实现社会成员享受的基本公共服务均等化。创新地方预算管理体制必然涉及体制设计的基本理念、基本公共服务范围、财政支出责任、财政能力以及财政决策机制等。其路径选择是:转变政府职能,构建公共服务型政府;依法界定中央与地方政府责权,建立有效政府;转换收支额度测定与划分的思路以及创新转移支付机制等。

The basic goal of creating the local budget management system from the perspective of harmonious society is to make all the social members equally share the basic public services by reasonably optimizing the management system. And the creation of the local budget management system will inevitably touch on the basic concepts of the system design, the scope of basic public services, the responsibilities of fiscal expenditure, financial capacity and financial decision-making mechanism. The paths to the creation of the local budget man- agement system are： transforming government functions, building a public service-oriented government, defining the division of powers and responsibilities between the central and local governments in accordance with the law, changing the ideas of determining and delineating the amount of income and expenditure, and innovating the payment transfer mechanism.