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在分税制财政体制下,由于财力向上集中,而支出责任向下转移,导致地方政府在履行提供基本公共服务这一职能过程中存在着巨大的财政压力。与此同时由于转移支付制度的不完善,使得地方政府不得不依靠出让土地获得收入来满足支出需要并负债维持运转。由此,理论界一直在探讨:要实现基本公共服务均等化,地方政府要转型为服务型政府,到底是地方政府的支出责任太大还是收入太少。要厘清这一问题,应从政府与市场的边界划分入手,对地方政府的责任进行梳理,找出地方政府在基本公共服务供给中责任转型的逻辑。
Under the tax-sharing fiscal system, due to the upward concentration of financial resources and the downward shift of the responsibility for expenditure, there is tremendous financial pressure on local governments to perform their functions of providing basic public services. At the same time, due to the imperfect transfer payment system, local governments have to rely on the transfer of land to earn income to meet the expenditure needs and keep the debt running. As a result, theorists have been discussing whether to realize the equalization of basic public services and to transform local governments into service-oriented ones, whether local governments have too much responsibility for spending or too little revenue. To clarify this issue, we should start with the division of the border between the government and the market, sort out the responsibilities of local governments, and find out the logic of local governments’ responsibility transformation in the supply of basic public services.