基于城乡社会断裂的中国财政支出政策研究

The Study of Fiscal Expenditure on the Broken of Urban and Rural Social Structure in China

城乡社会断裂在很大程度上与政府财政城乡差别化支出政策有关。政府财政的差别化支出,造成城乡居民收入断裂、社会保障断裂、科学文化素质断裂、生活环境断裂等。这与国家城乡非均衡发展战略、县乡政府财权与事权不对称、财政支出政策决策过程中农民利益诉求难以有效表达等有关。因此,要以城乡统筹发展为指导,按权责匹配原则改革县乡事权、财权,保障农民在城乡财政分配中的话语权,实现城乡社会和谐发展。

The broken of social structure, to a great extent, has big relation with differences of government＇s fiscal expenditure policy on urban and rural areas. The differences of government＇s fiscal expenditure result in the broken of residents＇ income, social security, scientific and cultural quality and living environment of urban and rural areas. The reasons are that the country＇s non-balanced development strategy, the asymmetry of local property right and administration power, farmer＇s interests which can not be effectively expressed during decision-making process of fiscal expenditure policy and so on. Therefore, it is necessary to reform the property and power right of counties and townships according to the guide of urban and rural coordinated development and the principle of matching rights and responsibilities, so as to insure farmers＇ right to say during the process of urban and rural financial allocation and to realize harmonious development in urban and rural areas.