新农村建设中的财政困境和出路

目前,财政分权技术性安排呈现事权与财权的不对称弊端,政府间财政转移支付制度缺少透明度和公平性,财政只侧重对收入的划分,对支出责任的划分不明确,导致财政收入层层上解和责任的层层下放,造成了利益上收、矛盾下放,转移支付地区间差别拉大,公共资金使用低效率。应明确政府的事权和责任,改进收支分配方案,改进预算管理与转移支付制度,实施公平财政目标,探索新农村建设和农村社会转型相适应的新的财政机制,实施与财政分权相对应的改革措施。

Financial difficulties and outlet in the new rural reconstruction

At present,the arrangement of financal technical powe present the malpractice of governance right and the property rights are not assymetrical,the government sees the financial shift payment system is lack of transparent and fairness,the finance only stresses to the income division,is not clear about to the disbursement responsibility division,all this causes the financial revenue turn in layer upon layer and the responsibility release layer upon layer.Lead out the problems as benefit to receive,the contradictory to release,the difference of the shift pays between the area is to enlarge,low efficiency of public fund use.Should be clear about the governance rights and the responsibility of the government,to improv the plan of revenue and expenditure,to improve budget management and shifting payment system,to implement fair finance goal,explores the new financial mechanism which the new rural reconstruction and countryside society reforming adapts,to implement the reform measure corresponds with the financal power divide.