财政体制视野下的基本公共服务均等化

我国基本公共服务存在严重的非均等化问题,从财政体制角度分析这一问题产生的缘由主要有：基层政府财权与事权不统一;转移支付制度不能有效推进基本公共服务均等化;财政资金投入结构失衡。应对这些问题本文提出四条对策：公共财政制度要从经济建设为主的＂建设型＂财政向关注民生、注重公平的服务型财政制度转变;厘清各级政府公共服务供给职责,建立财权事权一致的投入分摊机制;完善转移支付制度,强化转移支付的均等化效果;优化财政资金投入结构。

The Equalization of Basic Public Services from the Perspective of Financial System

There is a serious problem of non-equality in China＇s basic public services.From the perspective of the financial system,the causes of this problem are： grass-root governmental financial authority and powers is not in good match;the system to transfer payment cannot effectively promote the equalization of basic public services;and the financial capital investment structure is not balanced.On this basis,the present paper puts forward four proposals： public finance system should be transformed from the ＂building type＂ finance with the economic construction as the main target to the service-oriented financial system with a focus on people＇s livelihood and fair treatment;the responsibility for supply by government public services at all levels should be clarified,and mechanisms for property and administration power should be established so as to clarify the division for that;the system to transfer payment should be improved to strengthen the effect of the equalization in payment transfer;and finally,the financial structure of capital investment should be optimized.