促进基本公共服务均等化的财政体制改革研究国民经济学专业论文.docxVIP

摘 要 基本公共服务均等化制度建设是构建和谐社会、缓解社会矛盾的需要，对实 现社会公平正义、保障人民基本人权、维持国家长治久安具有重大的意义。随着 计划经济向市场经济的转型，我国出现区域之间、城乡之间基本公共服务供给不 均衡的现象，由此造成了诸多社会矛盾。 本文吸收了众多学者的理论成果，对我国区域之间、城乡之间基本公共服务 的现状进行了分析，得出我国基本公共服务供给不均衡的结论。造成基本公共服 务不均等的原因有很多，从财政管理体制方面来说主要有分税制财政管理体制造 成政府的财权与事权不匹配，财政转移支付制度不完善，现行财政支出结构不合 理，省级以下的市管县管理体制造成县乡政府财政收入减少等。本文最后提出了 促进推进基本公共服务均等化的财政管理体制的改革思路：一是明确中央和地方 的事权，使财权与事权相匹配；二是加大转移支付力度，加强对财政转移支付运 行的监督力度；三是调整财政支出结构，向公共服务领域投入更多的财政资金； 四是完善省级以下财政管理体制，创新财政管理级次；五是税制改革，以保障地 方政府有充足的财力推行基本公共服务。 关键词：基本公共服务均等化 财政体制 改革 Abstract Building harmonious society and alleviating social contradictions call for a good construction of basic public service equalization system, which is of great significance to the realization of social fairness and justice, to the guarantee of basic human rights and to the maintaining of the stability of our country. With the transformation from the planned economy to the market economy, our country appears unequal provision of public service in different regions, as well as the urban and the rural. This article absorbs much theoretical nutrition from a number of scholars and analyses the status of our country `s basic public services, drawing a conclusion that our country appears unequal provision of public service in different regions, as well as the urban and the rural. The reason why the public services is unequal, from the view of public financial management system, are these: the government `s revenue and spending does not match, the fiscal transfer payment system is imperfect, the current structure of fiscal expenditure is unreasonable, the country and town government` revenue decreases causing by the city-control-country management system. There are several ideas to reform the financial management system: First, clear the responsibility of both central and local government, matching each government `s revenue and spending; second, perfect the financial transfer payments system and supervise it well; third, adjust the financial expenditure structure and invest more res