摘要
财政是国家治理的基础和重要支柱,社会治理是国家治理的重要内容。围绕党的二十大精神,本文探讨了财政制度提升社会治理效能的理论内涵和逻辑机理。在提炼出社会治理事务类型的基础上,本文通过构建“基于风险的社会治理事权划分-财政支出”解释框架和指标体系,描述2013年以来社会治理公共财政支出情况;并选取食品安全监管、社会组织管理、狭义公共安全、城乡社区治理等典型事务,采用比较案例方法,分析财政制度提升社会治理效能的路径。本文认为,在新时代新征程中,要在党的领导下构建社会嵌入型财政制度,社会治理财政支出应合理扩张,从而平衡好秩序和活力。
Fiscal institution is the fundamental basis of state governance and social governance.In accordance with CPC’s 20th National Congress,an exploration between fiscal institution and social governance performance is carried out.Based on functional division-financial expenditure framework and relative index,we conduct a descriptive statistics of social governance expenditure from 2013 to 2021 four cases are introduced to analyze the fiscal impacts on social governance.In order to balance order and vitality in the new age,a society-embedded fiscal institution with reasonable financial expenditure needs to be established.
出处
《财政研究》
CSSCI
北大核心
2022年第12期19-33,共15页
Public Finance Research
基金
国家社会科学基金重大项目“党的十八大以来党领导社会建设的实践和经验研究”(项目编号:22ZDA090)的阶段性成果。
关键词
现代财政制度
社会治理效能
社会治理事权划分
财政支出
Modern Fiscal Institution
Social Governance Performance
Division of Social Goverrnance Functions
Financial Expenditure
