我国基本公共服务均等化的财政体制分析

An Analysis on the Financial System of the Basic Public Service Equalization in our Country

实现基本公共服务均等化已成为我国完善公共财政体系,构建和谐社会的重要战略支点。文章从对基本公共服务均等化的界定入手,阐明基本公共服务均等化的内涵,总结了目前我国基本公共服务均等化的现状,指出我国基本公共服务资源配制存在严重的城乡差别和地区差异,提出合理划分中央和各级地方政府的财权和事权、完善转移支付制度、强化转移支付的均等化效果、优化财政资金投入结构的基本思路。

The achievement of equal basic public service has become the important strategic fulcrum in improving the public financial system and building a harmonious society. From the definition to the equalization of basic public service, this article describes the basic connotation of the equal basic public service, and points out that there were big differences in our country＇s resource allocation to basic public service in urban and rural areas. Then it analyzes the causes of this problem, and points out that the mismatch of financial and administrative powers of governments at all levels, the defects of the existing fiscal transfer payment system, and the imbalance of the structure of the financial input are the factors of this problem. And on this basis, it brings forward the basic approach to promote our country＇s equalization of basic public service, which is rational division of financial and administrative powers of the central and local governments, improving the fiscal transfer payment system to strengthen the equalization transfer payments effects, and optimization of the structure of the financial input.