论文部分内容阅读
财政体制与现代社会治理具有内生关联性,通过“事权划分、财力分配、转移支付、预算控制”四个内在要素作用于社会治理。在社会治理的支出责任分工上,中央承担了26.64%的社会治理支出,地区间社会治理支出均衡水平不断提升;在社会治理的财力分配上,地方实际可用财力占比88.23%,且地区间财力差异呈缩小趋势;中央转移支付分担了22.17%的地方社会治理支出,并提高了地区间财力均衡水平。匹配现代社会治理的财政体制改革路径为:明确社会治理事权和支出责任划分、理顺社会治理财力分配、优化转移支付机制及建立现代预算制度。
The financial system has endogenous relevance to modern social governance and acts on social governance through the four intrinsic elements of “division of powers, financial allocation, transfer payment and budget control ”. In terms of the division of responsibilities in social governance, the central government has undertaken 26.64% of expenditures for social governance and the balance of social governance expenditures among regions has been continuously raised. In the distribution of financial resources for social governance, the actual available financial resources in local governments accounted for 88.23% of the total, and inter-regional financial resources The discrepancy tended to decrease; the central transfer payment shared 22.17% of local social governance expenditures and raised the level of financial balance among regions. The path to reform the fiscal system that matches modern social governance is to clarify the division of social governance authority and spending responsibilities, rationalize the distribution of financial resources for social governance, optimize the transfer payment mechanism and establish a modern budget system.