公共财政视角下进城务工人员公共服务均等化研究

为了探讨公共财政为进城务工人员提供一视同仁的均等化服务,以中国公共财政的基本体系为出发点,以实际调查数据为基础,结合国内学者相关研究理论,分析中国公共财政体系发展历程,并提出公共财政制度制约进城务工人员公共服务均等化的主要因素。经研究分析,提出不合理的城乡二元户籍制度、公共部门的利益分歧、公共财政投入以及委托代理机制的不健全是制约公共服务均等化的4个主要影响因素。针对以上制约因素,初步提出建立"人口需求预算"、划分不同层次部门利益关系、调整财政经费的支出比列、改变税收结构、引入市场机制5个方面的政策性建议。

EQUAL PUBLIC SERVICES FOR RURAL MIGRANT WORKERS UNDER THE PERSPECTIVE OF PUBLIC FINANCE

Aiming to discuss equal public service of the public finance for migrant workers, this paper, based on actual survey data and combined with related research theory of the domestic scholars, found 4major factors restricting equal public service, i.e., the unreasonable dual household registration system, public sector differences, the imperfection of public financial investment and principal-agent mechanism. This paper finally proposed 5policy suggestions including population needs budget, the division of benefit relations between different level departments, restructuring financial funds expenditure, changing tax structure, introducing market mechanism.