摘要
财政均衡实施过程始终存在着公平与效率关系的权衡,二者之间可以找到一个相互兼顾的平衡点。在公平与效率权衡的基础上,明确我国财政均衡的目标导向为基本公共服务最低均等,这是适合我国国情的均等化模式选择与标准定位,是推进财力均等化的最终落脚点。对财力均等化与基本公共服务均等化之间的关系展开定性与定量研究,结果表明,我国地区间财力均等化与基本公共服务均等化之间存在长期稳定的关系,推进财力均等化对实现基本公共服务均等化具有积极的促进作用,但对不同领域的公共服务均等化影响程度不同,在均等化实践中两种均等化模式都应兼顾。
In the process of fiscal equalization, it is necessary to weigh the relation of justice and efficiency, between which it is likely to find an equilibrium point. On the basis of justice and efficiency weighing, it has been made clear that our country？s goal for fiscal equalization is minimum equalization of basic public services. The basic-fair model and standard setting are suitable for our national situation, and they are the foothold to promote fiscal equalization. In this paper, qualitative and quantitative studies have been carried out to explore the relation between fiscal equalization and basic public service equalization. The results show that regional fiscal equalization and basic public service equalization have a long-term stable relation. The promotion of fiscal equalization can play a positive role in realizing basic public service equalization, but the impact in different fields of basic public service equalization varies. Therefore, these two types of equalization modes should be both considered in the practices of equalization.
作者
陈莹
孙荣
CHEN Ying SUN Rong(College of Economics and Management ,Tongji University,Shanghai 200092 , Chin)
出处
《同济大学学报（社会科学版）》
CSSCI
北大核心
2017年第2期117-124,共8页
Journal of Tongji University:Social Science Edition
基金
国家社会科学基金重点项目"建立健全政府向社会力量购买公共服务机制研究"(项目编号:14AZZ011)
关键词
财力均等化
基本公共服务均等化
协整分析
fiscal equalization
basic public service equalization
co-integration analysis
