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在市场经济体制下财政支出的主要目标是推进基本公共服务均等化。我国现阶段基本公共服务供需矛盾比较突出,地方政府是基本公共服务供给的主体,在财政资金相对短缺的情况下,地方政府性债务规模持续上升,成为影响经济健康运行的不稳定因素。显然,基本公共服务的供给不能仅仅依靠财政的投入,必须寻求多元化、多层次的供给机制。
Under the market economy system, the main objective of fiscal expenditure is to promote the equalization of basic public services. At present, the contradiction between the supply and demand of basic public services in our country is quite prominent. Local governments are the mainstay of the supply of basic public services. With the relative shortage of financial funds, the scale of local government debt continues to rise and become an unstable factor affecting the healthy operation of the economy. Obviously, the supply of basic public services can not rely solely on financial input and must seek a diversified and multi-level supply mechanism.