摘要
笔者论述了目前我国政府在提供教育、公共卫生、社会保障和社会福利等公共服务方面的缺位问题。分析了提供公共服务不足的体制性原因:基层财政的财力与事权不相匹配。在此基础上,提出的改革建议是:完善财政体制,规范转移支付制度,试行纵向转移与横向转移相结合的模式,逐步取消税收返还,将其并入一般转移支付形式,科学界定专项转移的标准,控制其准入的条件和规模,完善转移支付的法制化建设。
The paper makes comments on the shortage of public service in the field of education, health, social security and social welfare. It points out the reason for the problem sterns from the structures, namely, the mismatch between financial power and administrative power. The proposals are put forward that we should improve fiscal system,regulate transfer and payment proce- dures,and try to combine vertical transfer with horizontal transfer. Besides, we should also delimit special transfer, set up new standards,and finally perfect fiscal and legal establishment.
出处
《东北师大学报（哲学社会科学版）》
CSSCI
北大核心
2007年第3期88-93,共6页
Journal of Northeast Normal University(Philosophy and Social Science Edition)
