公共财政视野下的公共服务乏力及对策探析

公共服务精神是21世纪行政领导的本质,公共服务职能更应成为政府行政的重中之重。在构建社会主义和谐社会的进程中,政府应该以新公共服务理念为指导,突出强化公民最为关心的基本公共服务供给,实现从发展型政府向服务型政府的过渡。文章探析了在政府转型过程中的公共服务乏力现象,关注点在于财政支出比例、央地关系和区域均衡等三对矛盾,并提出了相应的财政对策以确保公共服务的有力、公平。

Transfer payments from the central government to the local governments and the local governments' efforts on taxation: taking China as an example

The influence of the transfer payments from the central government to the local governments on the local governments＇ efforts on taxation must be taken into consideration by every country for the design of the transfer payments. Based on the theoretical analysis on the influence of the transfer payments from the central government to the local governments＇ on the local governments＇ payments＇, this paper indicates that the local governments＇ efforts on taxation depends on the demand elasticity of the district for public goods, It increases with the increase of the elasticity. Judge the degree of the local govet：nment＇s efforts on taxation by measure 2. After an empirical analysis on the transJer payments from the central government to the local governments＇from 2000 to 2004, this paper gets the con- clusion that the local governments＇ effbrts on taxation ctbates with the increase of supporting payments or with the increase of the ratio of transfer payments to local wiliing public paymentS. Under speCific Circumstances, the higher the ratio of transfer payments to the local fiscal expenditure is. the smaller the local governments＇ efforts＇ on taxation is＂ under the central payments, whereas＇ the higher the local income is, the higher the efforts is under the central pav- ments. Based on this＇, this paper gives the meaning of its eOrresponding pofiCieS. ＂