社区财政制度的重构:背景、原则与设想

"单位-街居"制消解后,我国社区具有了二元属性,并由此衍生出混合型双重事权结构。这一事权结构要求从筹资模式、预决算监督、拨付程序等方面重新确立社区财政制度的构建原则。我国现行社区财政制度存在设计片面、社区经费来源不足、资金使用效率低及社区建设投资缺乏协调等缺陷,严重制约了社区功能的发挥。要构建面向社区的公共财政制度,应厘清政府和社区职能分工、发掘社区自治潜力、构建综合性经费拨付机制。

Reconstruction of Community Fiscal System:Background,Principles and Proposals

After the collapse of the unit-neighborhood system,the communities in China have got a nature of duality,from which a mixed dual duty structure is derived.This structure calls for a re-establishment of the principals for community financial system from such aspects as fund raising mode,budget supervision,and allocation program,etc..There exist some defects in the present community financial system,such as one-sided design,insufficient fund resource for community outlay,lower efficiency of fund operation,lacking of coordination in community construction investment,etc.which seriously restrict the functions of modern community.In order to construct a community oriented public fiscal system,we need to clarify the division of responsibilities between the government and the community,give full play to community’s potential in self-governance and construct a comprehensive fund allocation mechanism.