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随着经济社会发展,政府财力不断增强,公共服务供给效率问题越来越受到社会关注。政府能否提供高效和公平的基本公共服务,是维护经济持续发展和社会稳定的关键因素之一。经研究证实,基本公共服务供给效率与财政体制存在密切的关系。经济分权理论认为,财政分权改革赋予地方政府独立决策权,可以更好满足本地居民公共服务偏好,因而可以提高基本公共服务效率,但分权也会产生外部性和地区基本公共服务差距等问题。转移支付是财政分权
With the economic and social development, the government financial resources continue to increase, the efficiency of public service supply more and more by the community attention. Whether the government can provide efficient and fair basic public services is one of the key factors for maintaining the sustained economic development and social stability. The study confirmed that there is a close relationship between the efficiency of the provision of basic public services and the financial system. According to the theory of economic decentralization, the decentralization of power gives local governments an independent decision-making power, which can better satisfy the local residents’ public service preferences and thus improve the efficiency of basic public services. However, the decentralization also creates the externalities and the basic public service gaps in the region problem. Transfer payments are fiscal decentralization