社区财政制度的重构:背景、原则与设想

Reconstruction of Community Fiscal System:Background,Principles and Proposals

"单位-街居"制消解后,我国社区具有了二元属性,并由此衍生出混合型双重事权结构。这一事权结构要求从筹资模式、预决算监督、拨付程序等方面重新确立社区财政制度的构建原则。我国现行社区财政制度存在设计片面、社区经费来源不足、资金使用效率低及社区建设投资缺乏协调等缺陷,严重制约了社区功能的发挥。要构建面向社区的公共财政制度,应厘清政府和社区职能分工、发掘社区自治潜力、构建综合性经费拨付机制。

After the collapse of the unit-neighborhood system, the communities in China have got a nature of duality, from which a mixed dual duty structure is derived. This structure calls for a re-establishment of the principals for community financial system from such aspects as fund raising mode, budget supervision, and allocation program, etc.. There exist some defects in the present commtmity financial system, such as one-sided design, insufficient fund resource for community outlay, lower efficiency of fund operation, lacking of coordination in community construction investment, etc. which seriously restrict the functions of modem community. In order to construct a community oriented public fiscal system, we need to clarify the division of responsibilities between the government and the community, give full play to community＇s potential in self-governance and construct a comprehensive fund allocation mechanism.