摘要
中国基层财政体制的进一步改革,一是要通过体制调整解决基层财政,尤其是县乡财政困难;二是要通过转移支付改革实现地区间财政支出和公共服务水平相对均衡。应设立长远目标,以及与目标相关联的评价标准,避免为了解决现有问题而产生更难解决的长期问题;一些具体的改革措施则应尽快进行。
The next reform of local fiscal system in China include two aspects: the first is to resolve the local fiscal difficulties , especially the counties and the townships, through the adjustment of local fiscal system; the second is to achieve the relative equilibrium of fiscal expenditure and public services level in different areas through reform of transfer payments. Long-term goal and the correlative standards should be set up to ensure that more difficult long-term problems are not caused. Some material steps of reform should commence as soon as possible.
出处
《财贸经济》
CSSCI
北大核心
2006年第8期30-35,共6页
Finance & Trade Economics
基金
中国社会科学院重大课题(B类)中国基层政府财政改革的研究成果之一
关键词
基层财政体制
公共服务均等化
财政分权
Local Fiscal System, Equalization of Public Services, Fiscal Decentralization
