构建和谐社会与地方财政支出结构调整

Construction of a Harmonious Society and Adjustment of the Local Fiscal Expenditure Structure

根据党中央对和谐社会的相关阐释以及公共财政理论,和谐社会下政府职能的转变应遵循三个趋势:从经济管理型向社会服务型转变,从效率优先型向公平适度优先型转变,从封闭型向公开透明型转变。而根据对各类地方财政支出进行定量的效率分析和定性的公平分析,可得出地方财政支出结构的调整原则和相关政策建议。

According to the Party Central Committee＇s relevant interpretation on the construction of a harmonious society and the public finance theory, Government Functions should be transformed by following three trends..Firstly, economy management mode should be transformed into community service mode. Secondly, efficiency priority mode should be ehanged into fairness moderation priority mode. Lastly, closed mode should be transformed into an open and transparent mode. After the quantitative efficiency analysis and qualitative fairness analysis, the principles and suggestions with which the adjustment of various Local Fiscal Expenditure structure should comply with are formulated in this paper.