基本公共服务供给政府责任转型的逻辑分析——经济转型国家的特殊性

• 作 者: 王薇
• 机 构: 东北大学工商管理学院(扬州大学商学院),
• 出 处: 经济体制改革
• 发表日期: 2014年04期
• 关键词: 支出责任 经济转型国家 基本公共服务 政府的支出责任 服务供给 财权 政府间财政关系 地方政府 收入税 财税体制

基本公共服务供给在转型时期的中国存在着一系列的特殊情况和特殊问题。如:支出责任是向上一致还是向下一致?是地方政府的支出责任太大还是收入太少?收入来源形成是扩大非税收入还是非税收入税制化?在全口径预算下我国转型时期的基本公共服务是提供还是购买?要解决上述问题,应从政府与市场的边界划分入手,对基本公共服务政府的支出责任进行梳理,在基本公共服务的供给中明确各级政府的支出责任,更好构建政府间财政关系。

The supply of basic public services in China during the transition period there are a series of special circumstances and special problems. Such as: whether the responsibility to pay the same or downward consensus? Is the local government spending too much responsibility or income? The formation of sources of income is to expand non-tax revenue or non-tax revenue taxation? In the full budget under the basic stage of China’s transitional period Public service is to provide or buy? To solve the above problems, we should start from the boundary between the government and the market, sort out the basic public service government’s expenditure responsibility in the supply of basic public services clear the responsibility of all levels of government spending better to build Intergovernmental fiscal relations.