公共财政在和谐社会构建中的制度创新与绩效评价

在构建和谐社会的框架下,公共财政被普遍认为是防范和化解公共风险的最主要手段.事实上,立足中国实际,考虑到目前财政体制、财力的可承受能力,谋求公共财政与和谐社会的协调发展无疑是更为现实、更具可操作性的研究思路.基于上述观点,本文从"推动社会经济的和谐发展"与"推动自身的体制完善与和谐发展"两个方面理解和考察公共财政在和谐社会构建中的定位,据此设计出一套公共财政对和谐社会贡献程度的指标体系,并对1995-2004年公共财政在和谐社会构建中的绩效进行了综合评价.

Institution Innovation and Performance Evaluation of Public Finance in the Process of Building a Harmonious Society

Under the framework of building a harmonious society, public finance is generally regarded as the main means that prevents and dissolves public risks. Actually, to realize the coordinated development of public finance and harmonious society is undoubtedly a more practical and exercisable research idea considering China's situations and the present finance system as well as the endure ability of financial affairs. Based on the above opinions, the paper apprehends and reviews the positioning of public finance in the process of building a harmonious society from the following two aspects: "to promote the harmonious development of society and economy" and "to promote the institution perfection and harmonious development of finance itself".Subsequently, an index system is established that is designed to evaluate public finance's contribution to the building of harmonious society. The paper then applies the index system to make a comprehensive perform evaluation of public finance's contribution to the building of harmonious society based on data during 1995 to 2004.