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1中共甘肃省委党校研究生毕业论文论文题目：推进甘肃省基本公共服务均等化的财政保障机制研究班级形式：2008级在职大集中班学员姓名：祁建邦学科专业：国民经济学导师姓名、职称：刘进军教授论文工作起止时间：2010年10月—2011年5月2【内容摘要】党的十七大明确将推进基本公共服务均等化作为完善公共财政体系的一项基本目标和重要任务。当前，我国在公共产品和公共服务方面不仅数量不足且分配严重不均衡，均等化进程缓慢，非均等化的态势不断扩大，这已成为全面建设小康社会、促进社会协调发展的制约因素。就甘肃省而言，在中央的大力支持下，近几年财政收支规模大幅增加，全省农业、教育、社保就业、医疗卫生等重点支出保障能力不断增强，但总体来看，提供公共服务的能力仍然较低，省域内基本公共服务均等化水平也存在一定差异。为此，研究如何完善财政保障机制，以逐步推进基本公共服务均等化就显得十分迫切。本论文在总结国内外相关理论分析的基础上，探讨了财政体制、财政制度、财政政策、财政监管等财政机制保障与基本公共服务均等化的关系。同时，从甘肃省实际出发，通过相关财政指标的分析，总结了甘肃目前基本公共服务均等化的财政保障现状及存在的有关问题，重点探讨了甘肃省推进基本公共服务均等化进程中的财政体制、政策和制度等财政保障机制方面的约束问题，并在此基础上，提出了完善推进基本公共服务均等化的财政保障机制的具体改革建议。主要包括以下几方面:一是努力发展经济，增加财政收入总量。促进经济发展，培植壮大财源，增强财政经济基础。支持实施区域发展战略，大力推进经济结构调整。支持培育发展“六大行动计划”，推进节能减排和淘汰落后产能，健全生态环境补偿机制，大力促进循环经济发展。积极开展省属商贸流通、建筑、旅游、供销等国有企业改革改制工作，促进3现代服务业发展。二是深化财税体制改革，完善公共财政体制。明确中央和地方的事权，依法规范中央和地方的职能和权限，科学界定各级政府的基本公共服务支出责任，适当调整和规范中央和地方的收入划分；合理划分省以下政府间经济社会事务管理责权与民间经济活动范围，明确事权配置，进一步完善省直管县财政管理体制。三是调整和优化财政支出结构，着力保障和改善民生。逐步减少财政资金对一般性竞争领域的直接投入，严格控制一般性支出，不断加大对重点支出项目的保障力度，向农村倾斜，向社会事业发展薄弱的环节倾斜，向困难地区、困难基层、困难群众倾斜，特别要加大对三农、教育、医疗卫生、社会保障等基本公共服务领域的投入，切实形成惠及全民公共服务支出体系。四是加强财政制度建设，完善财政管理机制。加快建立由公共财政预算、政府性基金预算、国有资本经营预算和社会保障预算组成的政府预算体系，进一步健全预算管理制度；完善中央及省对下转移支付制度，提高一般性转移支付资金比例；推行县级基本财力保障机制，提高基层政府提供基本公共服务的能力；建立健全财政支出绩效评价和监管机制，切实提高财政资金使用效益。【Abstract】SeventeenthPartyCongressexplicitlytopromotetheequalizationofbasicpublicservices,improvethepublicfinancesystemasabasicobjectiveandimportanttask.Atpresent,Chinaintermsofpublicgoodsandpublicservicesandthedistributionofnotonlytheinsufficientnumberofseriousimbalance,equalization4processisslow,non-growingtrendofequalization,whichhasbecomethecomprehensiveconstructionwell-offsociety,promotingsocialdevelopmentconstraints.ForthepurposesofGansuProvince,incentralstrongsupportinrecentyears,asubstantialincreaseinthescaleofrevenueandexpenditure,theprovince'sagriculture,education,socialsecurity,employment,healthandotherkeysupportcapabilitiescontinuetoincreasespending,butoverall,theprovisionofpublicservicescapacityisstilllow,theprovincialequalizationwithinthelevelofbasicpublicservicestherearesomedifferences.Tothisend,researchhowtoimprovethefinancialsecuritymechanismstograduallypromotetheequalizationofbasicpublicservices,itisveryurgent.Inconclusion,thisstudyabroadonthebasisoftherelevanttheory,discussesthefinancialsystem,financialsystem,fiscalpolicy,financialsupervisionandfinancialmechanismstoprotecttheequalizationofbasicpublicservicesandtherelationship.Atthesametime,fromtherealityofGansuProvince,throughtheanalysisofrelevantfinancialindicators,summarizedinGansucurrentequalizationofbasicpublicservices,statusandfinancialsecurityissuesexist,thefocusoftheGansuProvince,theequalizationofbasicpublicservicesintheprocessoffinancialsystem,policyandinstitutionalconstraintsoffinancialsecuritymechanismproblems,andonthisbasis,byimprovingtheequalizationofbasicpublic5servicestopromotefinancialsecuritymechanismspecificreformproposals.Includethefollowing:Thefirsteffortstodevelopeconomyandincreasethetotalrevenue.Promoteeconomicdevelopmentandfosterthegrowthoffinancialresources,andenhancefinancialandeconomicbase.Supporttheimplementationofregionaldevelopmentstrategy,vigorouslypromoteeconomicrestructuring.Supporttraininganddevelopmentofsixactionplanstopromoteenergyconservationandeliminationofbackwardproductioncapacity,improvetheeco-environmentcompensationmechanism,vigorouslypromotethedevelopmentofcirculareconomy.Activeinprovincialflowofcommerce,construction,tourism,supplyandotherstate-ownedenterprisereformandrestructuring,andpromotethedevelopmentofmodernserviceindustry.Second,deepenfiscalandtaxsystem,improvethepublicfinancesystem.Clearthecentralandlocalpowers,accordingtothecentralgovernmentandlocalfunctionsandpowersofscientificdefinitionofbasicpublicservicesatalllevelsofgovernmentexpenditureresponsibilities,appropriateadjustments,andthecentralgovernmentandlocalrevenuesaredivided;rationaldivisionbelowtheprovincialinter-governmentalmanagementofeconomicandsocialaffairsresponsibilitiesandrightsandprivateeconomicactivities,aclearsayinconfiguration,andfurtherimprovethefinancialmanagementsystemdirectcontrolofthe6county.Third,adjustandoptimizethestructureoffinancialexpenditure,toensureandimprovepeople'slivelihood.Financialresourcestograduallyreducetheareaofcompetitionfordirectinvestmentingeneral,strictlycontrolspending,continuedtoincreaseeffortstoprotectkeyitemsofexpenditure,toruralareas,theweaklinkinthedevelopmentofsocialundertakingsinclinedtodifficultareas,difficultiesinprimary,Tiltpoorpeople,especiallytoincreasetheagriculture,education,healthcare,socialsecurityandotherbasicpublicservices,investment,andeffectivelyformauniversalbenefitsystemofpublicserviceexpenditure.Fourth,strengthenthefinancialsystem,improvefiscalmanagement.Speeduptheestablishmentbythepublicbudget,thegovernmentfundbudget,thestate-ownedcapitaloperationbudgetandthecompositionofthesocialsecuritybudgetgovernmentbudgetsystem,andfurtherimprovethebudgetmanagementsystem;improvethelowercentralandprovincialtransferpaymentsystem,toimprovetheproportionofgeneraltransferpayments;implement