摘要
城乡公共服务均等化高级阶段实现城乡人均公共支出均等化,实质是保证普遍公平。城乡公共服务均等化初级阶段实现城乡基本公共服务均等化,实质是保证最低公平。我国目前处在实现城乡公共服务均等化的初级阶段。为此,地方公共财政体制改革的框架,是建立以城乡公共服务均等化为目标的公共预算体制,建立以实现最低公平为条件的农村公共服务内容体系,建立以平衡政府间公共财力为原则的转移支付体制,建立主体合理、机制完善的农村公共产品供给体制。
The advanced public service equalization in city ＆ rural area, which essential is ensuring equity at large, should realize the equalization of average public expend in city ＆ rural area. The primary that must ensure lowest equity should realize the equalization of basic public expend in city ＆ rural area. Our country is in the primary. So the frame of the reform of local public finance system is to institute the public budget system taking aim at public service equalization in city ＆ rural area, the rural public service content system making lowest equity a condition, the transfer system balancing pubhc financial with governments, and the supply system of the rural public goods by effective main body and with perfect mechanism.
出处
《财经科学》
CSSCI
北大核心
2010年第1期83-90,共8页
Finance & Economics
基金
教育部人文社会科学研究一般项目<城乡公共服务均等化目标下地方公共财政体制改革研究>的阶段性成果
项目负责人:陈永正
关键词
城乡公共服务均等化
地方公共财政体制
转移支付
农村公共产品
Pubhc Service Equalization in Urban and Rural Areas
Local Public Finance System
Transfer Payment
Rural Public Goods
