地方财政支出与基本公共服务供给:一个总体框架  

Local Financial Expenditure and Basic Public Service Provision: A General Framework

作　　者：冷毅[1] 

机构地区：[1]厦门大学经济学院,福建厦门361005

出　　处：《改革》2013年第11期65-70,共6页Reform

摘　　要：区域基本公共服务均等化体现了公共财政和发展财政的统一。地方财政支出的结构、偏好与民生性支出的效率,是导致区域间公共服务差异的重要因素。为提高地方基本公共服务支出效率,应建立系统、权威、科学的法律法规体系,构建区域基本公共服务均等化的法律保障制度,建立各种有效的渠道传达民众对于地方基本公共服务的诉求。现阶段,应在支出偏好均等化、支出效率均等化方面做文章,在保障"效率"的同时力求"公平",实现"公平"与"效率"的统一。Regional equalization of basic public services reflects the/unity of public finance and developing finance. Efficiency of structure, preference and people＇s livelihood expenditure of local financial expenditure is an important factor leading to difference in regional public service. In order to improve the local basic public service expenditure efficiency, we should set up systematical authoritative and scientific system of laws and regulations, construct legal protection system of regional equalization of basic public services and establish effective channel to convey the demands of local basic public services of the people. At this stage, we should do the expense preference equalization and expenditure efficiency of equalization, and realize the unification of ＂fairness＂ and ＂efficiency＂ in the protection of ＂efficiency＂ and ＂fair＂.

关 键 词：区域基本公共服务 公共服务均等化 地方政府财力 财政支出效率 

分 类 号：F812.45[经济管理—财政学]