现代社会治理:一个财政体制的分析框架

发布时间：2018-03-28 09:54

本文选题：现代社会治理　切入点：财政体制　出处：《当代财经》2017年03期

【摘要】：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。
[Abstract]:The financial system and the modern social governance have the endogenous correlation, through "power division, the financial resources distribution, the transfer payment, the budget control" the internal factor acts on the social governance, in the social governance expenditure responsibility division, in the social governance expenditure responsibility division, The central government has borne 26.64% of the expenditure on social governance, and the balance level of the expenditure on social governance among regions has been continuously improved, and in the distribution of financial resources of social governance, the proportion of the actual available financial resources of the local governments is 88.23%, and the financial differences among regions show a trend of narrowing. The central transfer payment shares 22.17% of the local social governance expenditure, and improves the balance of financial resources among regions. The path of financial system reform matching modern social governance is as follows: defining the division of social governance authority and expenditure responsibility, Straighten out the distribution of social financial resources, optimize the transfer payment mechanism and establish a modern budget system.
【作者单位】：上海理工大学管理学院;东华大学旭日工商管理学院;
【基金】：上海市社会科学规划项目“优化上海市与区县事权和支出责任划分研究”(2016BJB003);上海市社会科学规划项目“推进上海社会治理能力现代化的财政体制优化”(2015BJB007)
【分类号】：F812.2

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