完善公共财政制度逐步实现公共服务均等化

本文论述了目前我国政府在提供教育、公共卫生、社会保障和社会福利等公共服务方面的缺位问题,分析了提供公共服务不足的体制性原因,即基层财政的财力与事权不相匹配,探讨了地区公共服务水平差距扩大的重要原因,即财政转移支付制度本身存在缺陷.在此基础上,提出改革建议:完善财政体制,规范转移支付制度,试行纵向转移与横向转移相结合的模式,逐步取消税收返还,将其并入一般转移支付形式,科学界定专项转移的标准,控制其准入的条件和规模,完善转移支付的法制化建设.

On Improvement of Public Finance System and Realization of Public Service Equalization

Absence of government in public service providing of education,public health,social security and social welfare was discussed in this paper.The mechanism of absence in public service is the asymmetry between fiscal capacity and accountability for subordinate government.The advice on this problem includes: improving public finance system,regulating transfer system,integrating vertical and horizontal transfer model,consolidating tax return with general fiscal transfer,defining the standards of special transfer,limiting the condition and size of special transfer,and promoting the legislation of fiscal transfer.