| 农村公共事业建设与财政体制改革 |
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| 引用本文： | 曹乾,张晓.农村公共事业建设与财政体制改革[J].成都师专学报,2006,25(5):64-66. |
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| 作者姓名： | 曹乾 张晓 |
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| 作者单位： | 东南大学劳动和社会保障系,江苏南京210009 |
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| 基金项目： | 国家教育部哲社基金（05JA630008）,江苏省教育厅哲社基金（06SJD630055）. |
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| 摘 要： | 我国“十一五”规划将建设社会主义新农村作为重中之重,而农村公共事业建设在整个新农村建设中处于基础性的地位.然而,我国农村公共服务一直严重供给不足,其中最主要的原因在于现行财政制度造成的政府间财权与事权的不对称.由于我国的公共事业责任基本在地方政府,因此必须进行新一轮的财政体制改革：首先界定市场与政府责任的界限,然后明晰各级政府的事权范围,最后调整财权,建立起＂以属地分税制为基础、财权事权相统一、财政收支相对等＂的彻底的分税制管理体制.
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| 关 键 词： | 农村公共事业 公共财政体制 分税制 |
| 文章编号： | 1672-8505（2006）05-0064-03 |
| 收稿时间： | 2006-06-08 |
Public Facilities Construction in Rural Areas and Financial Reform |
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| CAO Qian,ZHANG Xiao.Public Facilities Construction in Rural Areas and Financial Reform[J].Journal of Chengdu Teachers College,2006,25(5):64-66. |
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| Authors: | CAO Qian ZHANG Xiao |
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| Abstract: | The 11th five-year plan has designated the construction of socialist rural areas as one of the most important missions where public facilities construction is its cornerstone. However, public services have been in great deficiency in rural areas, which results in unbalance in Chinese financial system and local governments have to shoulder the most responsibilities for it. A new-run financial system reform is imperative under the situation. First, define responsibility the scope of market and government; second, clearcut the responsibilities of public facilities construction of governments at different levds; finally, adjust financial power and regulate the transfer-payment mechanism. |
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| Keywords: | public facilities construction in the rural areas financial system a cent tax blows |
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