城市社区二元属性本位回归及公共财政制度重构研究  

Research on the Regression of Urban Community‘s Dual Attribute Standard and the Reconstruction of Public Finance System

作　　者：刘安长 LIU Anchang(Hunan University of Finance and Economics,Changsha 410205,China)

机构地区：[1]湖南财政经济学院财政金融学院,湖南长沙410205

出　　处：《南华大学学报（社会科学版）》2023年第1期80-84,共5页Journal of University of South China(Social Science Edition)

基　　金：国家社会科学基金一般项目“城市社区在突发公共卫生事件防控中的角色定位与赋能研究”资助(编号:21BGL198);湖南省教育厅科学研究青年项目“治理视域下湖南基层社区的财力保障机制研究”资助(编号:21B0832)。

摘　　要：城市社区兼具自治与行政的二元属性,但对于其“应然”属性理论界曾有明显的分歧。对社区属性的历史溯源发现,社区的自治属性是其天然属性,行政属性是后期属性。公共财政政策在城市社区属性的角色定位中发挥着重要作用,但也存在制度设计上的缺陷而使得社区属性有行政化的偏倚,淡化了其自治属性。因此有必要通过政府—城市社区事权归属再造与社区公共财政制度的重构使城市社区二元属性回归本位,以达到国家完善基层治理的目的以及“十四五”规划对构建社区治理新格局的要求。Urban community has dual attributes of autonomy and administration,but there were obvious differences in the theoretical circle about its“should be”attribute.Through tracing the origin of the community attribute,it is found that the autonomy attribute of the community is its natural attribute and the administrative attribute is its late attribute.Both of them are necessary in the grass-roots social governance.The public financial policy plays an important role in the role positioning of community attributes,but there are also defects in the system design,which makes the community attributes have administrative bias and weaken its autonomy attribute.Therefore,it is necessary to make the dual attribute of urban communities return to the standard through the reconstruction of government urban community ownership and the reconstruction of community public financial system,so as to achieve the goal of national improvement of grass-roots governance and the requirements of the“Fourteenth Five Year Plan”for building a new pattern of community governance.

关 键 词：公共财政 城市社区 二元属性 基层治理 

分 类 号：F812.2[经济管理—财政学]