提高基本公共服务供给水平的政策思路——基于公共财政视角下的分析

提供基本公共服务是公共财政的重要职责。中国基本公共服务供应的短缺和不均等是构建和谐社会的主要障碍之一。中国公共服务短缺的原因是多方面的，从公共财政视角来分析，可以归结于财政支出结构不合理、民主财政的缺失和财政透明度不高等因素。要解决公共服务供应短缺问题，关键是要按照公共财政的思路，调整财政支出结构，坚持民主财政的原则，提高财政透明度，完善财政转移支付制度。

The Policy Choice of Improving the Level of the Public Services

Providing public service is one of the most important responsibilities of the public finance. The insufficient provision and inequality of the public services are the main obstacles to build the harmonious society. There are different aspects to explain the reason why the public service is insufficient. With the respect of the public finance, it can attribute to the inappropriate structure of the expenditure, lack of the democratic public finance and low diaphaneity of the public finance. To solve the problem, we should regulate the structure of the expenditure, insist on the principle of democratic public finance, enhance diaphaneity of the public finance and improve the transfer payment system.