城乡公共服务均等化视角下地方公共财政体制改革

城乡公共服务均等化高级阶段实现城乡人均公共支出均等化,实质是保证普遍公平。城乡公共服务均等化初级阶段实现城乡基本公共服务均等化,实质是保证最低公平。我国目前处在实现城乡公共服务均等化的初级阶段。为此,地方公共财政体制改革的框架,是建立以城乡公共服务均等化为目标的公共预算体制,建立以实现最低公平为条件的农村公共服务内容体系,建立以平衡政府间公共财力为原则的转移支付体制,建立主体合理、机制完善的农村公共产品供给体制。

Local Public Finance System Reform from the Angle of Public Service Equalization in Urban and Rural Areas

The advanced public service equalization in city & rural area,which essential is ensuring equity at large,should realize the equalization of average public expend in city & rural area.The primary that must ensure lowest equity should realize the equalization of basic public expend in city & rural area.Our country is in the primary.So the frame of the reform of local public finance system is to institute the public budget system taking aim at public service equalization in city & rural area,the rural public ...