基本公共服务均等化视野下的我国政府间事权财权配置分析

基本公共服务均等化是保障公民人权、解决基本民生问题的内在要求,也是我国政府在财力不强现实下的理性选择。但我国政府在提供基本公共服务时,政府间的事权与支出责任划分不清,各地供给基本公共服务的财力也存在很大的差距,直接导致了各地基本公共服务水平的不均衡性。建立县乡财力保障机制、探寻地方公债出路、推进转移支付均等化和改变传统约束机制与政绩考核机制是在我国现行财政体制下推动基本公共服务均等化发展的重要保障。

Analysis on Intergovernmental Powers and Financial Authority Allocation in the View of Basic Public Service Equalization

The equalization of basic public services is to protect the human rights,address the inherent requirements of the basic livelihood issues,and also a rational choice of government under the financial reality is not strong.But the division of intergovernmental decision-making and expenditure responsibilities is not clear and there are large financial gaps in the provision of basic public services.It is results the imbalance of basic public services.Financial guarantee mechanisms established counties seeking the way out,local government bonds,and of promoting equality of transfer payments and to change the traditional restriction mechanism and performance appraisal mechanism is under the current financial system in our country important guarantee for promoting the development of basic public service equalization.It is the important guarantee of promoting the equalization of basic public services in our current financial system that establishing the county and township financial guarantee mechanism,exploring the way of local government bonds,promoting the equalization and transfer payments mechanism and changing the traditional constraints and performance evaluation mechanisms.