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促进基本公共服务均等化是公共财政的基本目标之一。要保证基本公共服务均等目标的实现,应该从财政制度上进行改革。本文认为,在公共服务提供方面,中央政府对地方政府的激励监督机制失人,从而导致委托代理双方的目标异化,转移支付制度也就难以规范化。而提高政府部门的效率,加强对政府部门的内部激励和外部约束是现实的选择和今后改革的方向。本文提出,应以公共财政制度建设为目标,以财政预算改革为突破口,将“政治程序”改革和“预算程序”改革有机结合起来,使政府治理目标统一于实现公共服务均等化上来,逐步实现公共服务均等化。
To promote the equalization of basic public services is one of the basic goals of public finance. To ensure the achievement of the goal of equal basic public service, reform should be carried out from the financial system. This paper argues that in the aspect of providing public services, the central government lacks control over the incentive and supervision mechanism of local governments, resulting in the alienation of the goals of both the principal and agent, and the transfer payment system will be difficult to standardize. However, improving the efficiency of government departments and strengthening internal incentives and external constraints on government departments are the realistic choices and the direction of future reforms. This paper proposes that we should combine the reform of “political process” and “the budget process” with the reform of fiscal budget as a breakthrough to establish the system of public finance and unify the objectives of government administration to achieve the equalization of public services Come forward, and gradually realize the equalization of public services.