提升基层社会治理水平的保障研究 ——以财政体制改革为视角  

A Safeguard Study on Improving the Level of Grassroots Social Governance:From the Perspective of Financial System Reform

作　　者：麻睿 MA Rui(Teaching and Research Department of Economics,Party School of Shandong Provincial Committee of C.P.C(Shandong Administration College),Jinan 250103,China)

机构地区：[1]中共山东省委党校(山东行政学院)经济学教研部,济南250103

出　　处：《鲁东大学学报（哲学社会科学版）》2020年第6期71-76,共6页Ludong University Journal:Philosophy and Social Sciences Edition

基　　金：中共山东省委党校(山东行政学院)2018年创新工程科研支撑项目。

摘　　要：作为社会治理的重要组成部分,基层社会治理是整个治理体系的基础,直接关系到人民的生活福祉和社会稳定,而作为基层社会治理重要保障的地方财政却普遍存在财力紧张的现实问题。本文从“财权、事权、财力三要素关系”的理论根源和“分税制”改革影响的现实根源两个层面全面阐释了造成基层社会治理财源紧张的原因,通过结合典型案例分析,充分论证了促进当前财政体制改革对完善基层社会治理的重要意义,并提出了一系列针对性建议。As an important component of social governance,grassroots social governance is the foundation for the whole governance system,and is directly related to people's well-being and social stability.However,as an important guarantee of grassroots social governance,local finance has the realistic problem of financial strain.This paper fully analyzes the causes of financial strain in grassroots social governance from two aspects:the theoretical source of relation among three elements(right of property,authority of office,financial resources),and realistic source of influence of“system of tax distribution”reform.Then through the analysis of typical cases it entirely demonstrates that promoting the current financial system reform has the significance in perfecting the grassroots social governance,and finally it puts forward a series of pertinent suggestions.

关 键 词：基层财政困难 基层社会治理 财政体制改革 

分 类 号：F812.2[经济管理—财政学]