基本公共服务均等化与财政体制改革研究

The Research on the Equality of Basic Public Services and the Reform of the Financial System

本文首先探讨了"基本公共服务均等化"的内涵和意义,并通过数据分析认为我国基本公共服务存在的非均等化问题,包括基本公共服务供给水平较低、地区之间基本公共服务不均等、城乡之间基本公共服务不均等,不同群体之间基本公共服务不均等。然后从财政视角梳理了造成非均等化的原因,包括公共服务事权财权不对等、财政支出结构不合理、转移支付制度不完善、缺乏有效的财政监督机制,等等。最后,提出从规范事权财权划分、优化支出结构、完善转移支付制度、建立财政监督机制等方面加快政府财政体制改革,为实现基本公共服务均等化提供财力支持与制度支撑等政策建议。

This paper firstly discusses the connotation and significance of the equalization of basic public services, then analyses the non-equalization problem that include lower supply level, regional difference, inequality of basic public services between town and country. It also combs the causes of the equalization that include inequality of the fiscal power and administrative authority, irrationality of fiscal expenditure structure, imperfection of the transfer payment system, lack of financial supervision mechanism. Finally, the paper makes some suggestions that accelerate reform of the fiscal system.