促进城乡公共服务均等化的地方财政体制改革研究

城乡公共服务均等化是当前统筹城乡协调发展、构建和谐社会的必然趋势和当务之急。我国城乡公共服务非均等的原因在于现行地方财政制度存在缺陷：二元财政支出形式、地方分税制不健全和转移支付制度不完善等。因此，应建立城乡统筹、事权明晰的公共服务内容体系，打破原有的财政收支框架并建立公共预算体制，并进一步完善转移支付制度。

Study on Reform of Local Financial System for Equalization of Public Service in Urban and Rural Areas

The equalization of public service in urban and rural areas is the inexorable trend and the urgent task of coordinating urban-rural development and building a harmonious society. The reason that inequality of public service between urban and rural areas, is the local financial system have defects, including the dual structure of financial expenditure, the uncertain of local tax-sharing system and the imperfect of transfer payment system. Therefore, in order to balance the supplying of public service in urban and rural areas, the reform of local financial system should build up content system of public service which is coordinating development of urban and rural areas, and clearly defining governments＇ duties and responsibilities, breaking the existing frame of financial revenues and expenditures, set up public budget system and improving the transfer payment system.