城乡基本公共服务均等化研究

基于社会公正和和谐社会的建设目标,实现城乡基本公共服务均等化已成为财政改革的必然趋势和当务之急。但城乡基本公共服务均等化是一个极为复杂和深刻的财政学命题,只有突破在现有财政收支框架内讨论城乡基本公共服务均等化的局限,立足于"工业反哺农业"的宏观战略背景,并结合下一步财政体制的均等化改革,城乡基本公共服务均等化才有可能从理念变为现实。

Study on Equalization of Basic Public Service in Urban and Rural Areas

The goal of building a harmonious society is based on basic public service in the urban and rural areas.It must be an inevitable trend and urgent issue to realize this.However,the equalization of basic public service in urban and rural areas is a very complex and profound financial proposition.Only by breaking-through the limits of discussion of equalization of basic public service in urban and rural areas within the existing financial revenue framework can equalization of basic public service in urban and rural areas be realized based on the macro-strategic background of "industry nurturing agriculture in return".