构建公共财政体制与公共服务财政支出

Construct Public Finance System and Expenditure of Public Service

在构筑公共财政体制的背景下,我国地方政府却缩小了公共财政在公共服务支出的比例。而完善财政分权制度改革,设定科学合理的绩效考核指标,适当地延长地方官员任期,以及寻找"一人政府"行政体制与中央集权的平衡,则成为了扩大公共财政在公共服务支出比例的制度性保障。

Construction of the public finance system provides financial security for public services,such as education.The financial expenditure data of 1998-2006 Year ＂National Statistical Yearbook＂ shows that,local governments did not increase public finance in the proportion of public service,but reduced the expenditure of public finance in the proportion of public services.This paper points out that this phenomenon is attributed to Fiscal Decentralization,＂one man＂ government administrative system,M-type organizational structure and pressure-type system.Thus improving the fiscal decentralization reform,setting scientific and reasonable performance index,appropriately extending the term of office of local officials,and finding the balance between ＂one man government＂ administrative system and the central balance of public finance shall be the system of protection for the expansion of public finance in the proportion of expenditure on public services.