【作者】 张彦；

【导师】 魏陆；

【作者基本信息】 上海交通大学 ， 公共管理， 2009， 硕士

【摘要】 实现基本公共服务均等化对构建和谐社会非常的重要，对转变经济发展方式也意义重大。改革开放30年来，我国的经济建设取得了巨大的成就，但是，随着发展性问题的压力增强，全社会全面快速增长的基本公共需求与基本公共产品短缺，公共服务不到位之间的矛盾日渐凸显，成为中国人类发展面临的一个新课题。因此，研究用公共财政的力量实现基本公共服务均等化的途径，在现阶段具有重要的意义。我国近几年为了促进公共服务均等化，逐步消除城乡差距，在财政上大力实施转移支付，政策向农村倾斜。在公共财政制度上，我国借鉴国外的先进模式，有了较大的进步，但是局限于发展的阶段，长期矛盾的积累，公共财力的不足等因素，公共财政的均等化进程一直较为缓慢。嘉兴作为华东发达地区，在这方面也做了众多的探索。本文以嘉兴的实际情况为样本，结合经济学和公共财政学的相关理论，借鉴西方发达国家先进经验，对促进嘉兴市城乡基本公共服务均等化的公共财政制度进行了研究，以达到完善公共财政制度，消除嘉兴城乡公共服务水平差异，实现公共服务均等化的目的。本文共分为五章：绪论部分，主要是分析了全文的研究背景、研究意义以及研究思路和方法；通过相关的文献综述了国内外的研究现状，介绍了本文的创新与不足；第一章介绍了城乡基本公共服务均等化的内涵，公共服务均等化与公共财政的关系及与之相关的公共财政理论；第二章描述了现阶段嘉兴城乡基本公共服务的情况,分析现阶段嘉兴财政制度中阻碍城乡公共服务均等化的重点与难点，找出问题，为解决问题做好铺垫；第三章介绍国外进行的公共财政理论及公共财政制度，找出其中可以让嘉兴完善自身财政制度的方法与途径；第四章根据上述的分析，结合理论与实际情况，为实现城乡基本公共服务均等化的财政制度建设提出新的思路，为今后改革提出合理的建议；第五章对全文进行回顾和总结，指出文中的不足和今后研究的方向。本文的创新之处是紧密围绕嘉兴市城乡基本公共服务均等化的公共财政制度改革，理论和实践并行。在实践方面，以嘉兴市为例，对目前嘉兴市城乡基本公共服务的现状以及公共财政支持上存在的问题进行系统地分析，在结合理论和借鉴国外成熟经验的基础上，提出问题的解决思路和今后改革建议。从笔者手头目前掌握的资料看，这项工作有些是前人没有做过的，至少说这一理论平台的构建和改革中问题的研究在国内是不多见的。必须承认，由于笔者个人能力所限，文中的不足之处也是比较明显的。一方面是对于应用的相关理论仅限于对文字的理解，没有进行具体的实例论证，引用时也只是注意了条件和逻辑关系，细节方面把握不够；另一方面是在部分提出的问题解决思路仅仅根据自己的工作经验，而缺乏理论上的可行性论证。以上欠缺之处，只能在今后的工作和学习中作为自己进一步研究的方向。更多还原

【Abstract】 The realization of equal basic public services is very important for theconstruction of a harmonious society, as well as significant for thetransform of economic development. Reform and opening for30years, ourcountry’s economic construction has made great achievement. But with theincreased pressure on development problem, the increasingly prominentcontradiction between the overall society’s rapid growth of basic publicdemand and the shortage of basic public product, public service hasbecome a new topic for China’s human development. Therefore, the studyof using the power of public finance to realize the access of equal basicpublic services has the vital significance at present.In recent years, in order to promote the public service in equal,eliminate the gap between urban and rural, China is implementing transferred payments in financial policy what is lean to countryside. In thepublic finance system, we use overseas advanced mode for reference andhas made a great progress, but restricted by some factors such as thedeveloping stage, long-term accumulation of contradiction, the shortage ofpublic finance, the process of public finance’s equalization has beenrelatively slow. Jiaxing, as the eastern developed region, has also madenumerous explorations in this aspect. This thesis based on the actualsituation of Jiaxing, combining the relevant theories of economics andpublic cameralistics, using the advanced experience of western developedcountries for reference, studying the public finance system for promotingthe equal basic public services of Jiaxing, in order to achieve the purposessuch as consummate public financial policies, eliminate differencesbetween Jiaxing’s urban and rural public services, realize equal publicservices. The thesis is separated into five chapters:Introduction mainly focuses on the analysis of the background,significance and methods and ideas of this study. Through the relatedliteratures, summarize the situation at home and abroad and present theinnovation and deficiency of this thesis; Chapter Ⅰ introduces the meaning of equal basic public services inurban and rural areas, the relationship of equal public services and publicfinance and the related theory of public finance;Chapter Ⅱ describes the current situation of Jiaxing’s basic publicservices in urban and rural areas, analyzes the key points and difficulties incurrent Jiaxing’s financial system what block out the equal basic publicservices in urban and rural areas. Find out the problems and prepare tosolve them;Chapter Ⅲ introduces the overseas on-going public financial theoryand system, in which find out the methods and references that can helpJiaxing itself to consummate the financial system;Chapter Ⅳ, according to the above analysis, combining theory withpractice, raises a new idea for the construction of financial system what canrealize the equal access to basic public services in urban and rural areas.Bring out collective suggestions for future reform;Chapter Ⅴ, the review and summary for the whole thesis, points outthe deficiency and the direction for future study.The innovation of this thesis is focusing on the reformation of publicfinancial system for Jiaxing’s equal basic public services in urban and ruralareas, both in theory and practice. In practice, for example, make a comprehensive analysis on the current situation of Jiaxing’s basic publicservices in urban and rural areas and the existing problems in publicfinance supporting. Put forward the solutions to problems and future reformproposals on the basis of combining theory and using abroad experience.From the current information hold at hand, it is easy to see that this job hasnever been done before; so far we can say the building of this theoryplatform and the study for reform issues is rare interiorly.To be frankly, because of the limited individual capability, thedeficiency is also obvious. On the one hand, the application of the theory isquite limited on the understanding of literalness without specific examples,and only pays attention to the relation between condition and logic whenquote, not grasp details very well. On the other hand, some solutions raisedup to solve the problems are just depending on personal work experiencewhat is lack of theoretical feasibility. All these deficiency above can onlybe set up as the further direction for my future work and study.更多还原