CAJ | 학술논문

实现基本公共服务均等化，是国家“十一五”规划中的一个重要内容，被列为2020年社会主义和谐社会的9大目标之一。但是闽西老区基本公共服务不均等现象较为突出，其原因是多方面的，根本原因是制度性原因即以往长期城市导向与工业导向对财政支出结构的影响，另外主要还有财政方面的原因，比如财税制度设计不科学；政府间财权与事权不对称；转移支付制度不健全；地区间经济发展水平不平衡导致政府财政收入的差距等。可见要实现基本公共服务均等化，就必须改革财税体制；明确各级政府在公共服务均等化中应承担的责任；进一步规范财政转移支付制度；进一步提高经济发展水平。
실현기본공공복무균등화，시국가“십일오”규화중적일개중요내용，피렬위2020년사회주의화해사회적9대목표지일。단시민서로구기본공공복무불균등현상교위돌출，기원인시다방면적，근본원인시제도성원인즉이왕장기성시도향여공업도향대재정지출결구적영향，령외주요환유재정방면적원인，비여재세제도설계불과학；정부간재권여사권불대칭；전이지부제도불건전；지구간경제발전수평불평형도치정부재정수입적차거등。가견요실현기본공공복무균등화，취필수개혁재세체제；명학각급정부재공공복무균등화중응승담적책임；진일보규범재정전이지부제도；진일보제고경제발전수평。
It is important in China's eleventh five-year plan to realize the equal supply of basic public services and is listed as one of the nine goals of harmonious socialist society in 2020 .But the problem of unequal supply of basic public service is serious in the old revolutionary areas in the west of Fujian province .The root cause is institutional , which is the result of long-term effect of city and industry orientation on the financial expenditure structure .There are some other reasons ,such as unscientific design of the financial and tax system ,the asymmetry between finance rights and authority powers of governments , unsound transfer payment system , and the income gap between governments caused by different levels of economic development , etc.To realize the equal supply of basic public service ,the financial and tax system must be reformed;the government's responsibilities must be made clear;the finance transfer payment system must be regulated;the level of economic development must be improved .