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当前我国公共品供给各地差异化程度较大,究其原因,其一是我国东西部经济发展部平衡和城乡经济差异,导致政府对公共品的供给能力有差异;另一个重要的原因是我国当前财政支出结构的制度安排不尽合理。因此,要保障公共品均等化就必须完善我国的财政管理体制,优化财政支出结构。本文分析了基于公共品均等化下我国财政管理体制存在的问题,探讨了实现基本公共品供给均等化的制度安排。
At present, there is a great degree of differentiation in the supply of public goods in our country. One of the reasons is that one is the balance between economic development in the eastern and western regions and the economic difference between urban and rural areas, resulting in differences in the government’s ability to supply public goods. Another important reason is that China currently The institutional arrangement of fiscal expenditure structure is not reasonable. Therefore, to ensure the equalization of public goods, we must perfect our fiscal management system and optimize the structure of fiscal expenditure. This article analyzes the existing problems of China’s financial management system based on the equalization of public goods, and discusses the institutional arrangements to realize the equalization of the supply of basic public goods.