财政公平原则:基本公共服务均等化目标下公共财政价值与制度转型

The Equity Principles of Public Finance: Transition of the Value of Public Finance and Institutions Under the Goal of Equalization of Basic Public Services

基本公共服务均等化是和谐社会的基本理念,实现基本公共服务均等化是实现科学发展观、构建和谐社会的基本目标和要求。公共财政的主体、地位、本质属性决定了其在实现基本公共服务均等化目标中的核心和关键地位。在实现基本公共服务均等化目标约束下,公共财政需要价值和制度转型。在价值上,以财政公平原则重塑公共财政的基本价值,包括政府间财力与事权相对等原则、经济公平原则以及社会公平原则的"三层次"财政公平原则,以政府间财力与事权相对等原则为基础;在制度上,以财政公平原则为指导,完善当前的财政体制、制度。

Basic public services’equalization is a basic conception in the Harmonious Society Construction. This is also the basic target and requirement under Scientific Development Perspective and during the Harmonious Society Construction. The subjects, status and natures of public finance determines its core and vital places in this process. Transition of values and institutions are needed under the public services’equalization constraints. Reshaping the basic values by the equity principles of public finance in the perspective of value, which includes the principle of equality between financial resources and duties, the principle of equality of economic as well as the three-layer social aspects. Equality between financial resources and responsibilities should be the basics. Ameliorating the current systems and institutions of finances by the principle the equality should be laid enough emphasis on.