【作者】 李剑；

【导师】 王延杰；

【作者基本信息】 河北大学 ， 金融学， 2008， 硕士

【摘要】 “完善公共财政制度,逐步实现基本公共服务均等化”是保障社会公平正义、促进社会和谐的内在要求。由于公共财力均等化是实现基本公共服务均等化的基础,利用财力均等化促进基本公共服务均等化,有利于更好地体现社会公平公正,形成社会公正的价值观念,协调社会各阶层的关系,提高社会生产力,促进社会和谐稳定发展,只有不断完善公共财政制度和公共财政体制,切实改变各级政府事权与财权不匹配状态,才能更好地健全公共财政支出体系,优化财政支出结构,通过扩大民生性财政支出,逐步实现基本公共服务均等化目标。我国财政改革必须从基本国情出发,坚持以公共化为取向,以均等化为主线,以规范化为原则,不断健全公共财政体制,完善基本公共服务体系,为全面建设小康社会和加快构建和谐社会提供坚实的物质和制度保障。本文共有五个部分组成。第一章是绪论,提出了研究的背景、意义,国内外相关研究现状和本文研究方法与主要研究内容。第二章是我国基本公共服务均等化的内涵与基本内容,分别阐述了基本公共服务均等化的内涵和我国实行基本公共服务均等化的意义,总结了基本公共服务均等化的国际经验,并提出了我国基本公共服务均等化的基本内容。第三章是我国基本公共服务均等化面临的财政问题,分析了支出结构有待完善、财税体制不够健全、基层缺乏基本公共服务的财力基础、区域间的财力差距导致了服务差异较大等问题。第四章是完善我国基本公共服务均等化的财政建议,提出了健全我国财税体制、完善转移支付制度、健全基层财政支出体系、调整和优化基层财政支出结构等政策建议。第五章是分析结论,对全文进行了总结。更多还原

【Abstract】 "To improve the public financial system and to gradually realize equalization of basic public services" is the inherent requirement to guarantee social fairness and social justice and promote social harmony. As the equalization of public resources provides foundation for the realization of basic public services, the equalization of basic public services based on equalization of resources can help to better reflect a fair and just society thus to cultivate values of social justice. It can also help to coordinate the relationship among all sectors of the society, propel the productive forces of the society and promote the social harmony and stability. Only by improving the public financial system and effectively changing the present status of incompatibility between the administrative power and the financial power of governments of all levels, can we better improve the public expenditure system, optimize the structure of financial expenditure, and gradually achieve the goal to equalize basic public services by expanding expenditure on civil affairs. China’s financial reform must be based on the basic national conditions, adhere to the needs of the public, stick to the main line of equalization, follow the principle of standardization, constantly improve the public financial system, improve the basic public service system, and provide solid material and structural guarantee for the construction of an overall well-off and harmonious society.This paper contains five parts. The first chapter is the introduction, which includes the background and the significance of this research, the domestic and foreign-related research, the research methods of this article and the main contents. The second chapter is about the meaning and major contents of the equalization of basic public services in China. It respectively makes articulations about the meaning of equalization of basic public services and the significance of equalizing basic public services in China. It also gives a summary to the international experience in equalization of basic public services and puts forward the basic contents of basic public services in our country at the present time. The third chapter is about the financial problems China is now facing in the process to equalize basic public services. In this part, the author gives an analysis to issues as an inadequate expenditure structure, the lack of sound fiscal and taxation system, the lack of financial resource to support basic public services at the grass-root level governments, imbalance of services provided between the regions as the result of different level of financial capacity. In Chapter IV, the author attempts put forward suggestions to improve the equalization of our basic public services that our fiscal and taxation system needs to be improved, the transfer payment system needs to be enhanced, the grass-root system of financial expenditure also needs improvement, the structure of grass-root financial expenditure needs to be readjusted and optimized, and so on. Chapter V is the analysis and conclusion of the whole article.更多还原