基层公共财政建构的社会治理转型含义

The Meaning of Social Governance Transformation in the Construction of Grassroots Public Finance

公共财政是个人需要、公共需要、政府财政职能相统一的民主财政,从实现国家职能的财政转变为满足社会公共需要的财政,不仅具有实现基层政府财政职能转型的实质意义,而且有利于促进基层社会向民主治理的方向变革。因为只有政府财政为社会公共需要负责,赋予财政以民主的性质,保障民众的政治、经济、社会和文化等方面的权利,让纳税人从政府享受到的公共利益大于其通过纳税转移给政府的资源价值,才能使政府的公共性与基层公共性社会关系的建构内在地关联起来,这具有中国基层社会治理转型的本质含义。

Public finance is a democratic finance that combines individual needs,public needs,and govern ment financial functions.As the one from realizing the function of the state to the public needs of the society,the public finance not only has the substantive significance of grassroots government financial function transfor mation,but also promotes the direction of change for grassroots social democratic governance.Because govern ment finances are responsible for social and public needs,giving finances a democratic nature,ensuring the people’s political,economic,social,and cultural rights,and allowing taxpayers to enjoy much greater public benefits from the government than the resource values than they transfer to the government through taxes.Only in this way can make the publicity of the government and the construction of social relations at the grassroots level intrinsically linked.This is the essence of the governance of modern society.