公共管理制度改革与服务均等化实现途径  

Public Administration System Reform and Approaches to Achieving Public Service Equalization

作　　者：李晋中[1] 

机构地区：[1]山西大学管理学院,山西太原030006

出　　处：《经济管理》2009年第4期148-152,共5页Business and Management Journal ( BMJ )

摘　　要：政府间财政转移支付是实现公共服务均等化的主要手段。本文分析了分税制后转移支付对地方可用财力的影响以及地方财政收入不同的增长结构。在此基础上指出,除转移支付之外,改进公共管理制度也是实现公共服务均等化的必然要求。Inter-governmental fiscal transfer payments are main means to achieve public service equalization. This paper analyzes the impact of the transfer payments on available financial resources after the tax system reform and different growth structures of local financial revenue. Based on it, the paper puts forward that the improvement of public management systems is also an inevitable requirement of realizing public services equalization in addition to transfer payments.

关 键 词：公共管理 公共服务 财政 

分 类 号：F810[经济管理—财政学]