缓解公共产品供求矛盾的财政法对策

我国现阶段公共产品供给上呈现出总量不足、城乡倒倾斜供给、供给低效、全国性和地方性公共产品供给严重错位的矛盾现状.造成这一矛盾既有转型期需求增加的原因.还有政府职能失衡原因,但更为关键的是财政政策不完善的原因.地方政府财力不足、政府财权与事权不对应、预算软约束、财政支出不规范等财政制度的不合理导致了公共产品供给与需求不能得到平衡.应在政府职能转型的背景下实现双元财政向公共财政的转型,财政支出结构方面.应从完善转移支付法律制度、对预算外资金进行优化管理、加强预算监督法律制度进行调整;财政收入结构方面,应从重新配置中央:和地方税权、全面优化税制结构、增强收入与支出的匹配性进行法律调整.

Countermeasures of Fiscal Law to remit contradictions between supply and demand on public goods

The supply of public goods exhibits gross insufficiency,converse supply between city and countryside,inefficient supply,bad dislocation between the nationwide public goods and parochial public goods at present in our country.The demand increases in the transitional period and the unbalance of government function leads to the contradictory status,but the key cause is the faultiness of financial policy,such as the financial deficiency in local governments,the inconformity between the power of finance and the power of personnel,the weakness of budget bindance,the nonstandard of the financial expenditure.The finance must achieve the public finance from the bilateral finance,and consummate the system of transfer payment,optimize the management of the funds out of budget,strengthen the budget supervision,reallocate the power of revenue between the central government and the local governments,optimize the structure of the revenue system roundly,build up the matching between the input and the output.