地方服务型政府建设的财政困境及其排解

政府职能转变是决定公共财政活动的根本前提，公共财政是政府职能有效实施的物质基础，因此，从公共财政与政府职能的内在关联性出发来反思我国地方服务型政府建设的可能路径无疑是个有益的尝试。而分税制财政体制不完善、地方公共财政资源严重不足以及地方公共财政支出管理混乱这三大财政“瓶颈”成为制约我国地方服务型政府建设成功的重要因素。为此，必须着力构建公共服务型财政体制，以此来加快地方服务型政府建设进程。

Financial Difficulties in the Construction of Local Service-styled Governments and the Countenmeasures

Transforming the functions of government is the key to public financial activities, while public finance is the material base for government to function effectively. Therefore, it is helpful to consider the construction of local service - styled governments in China based on the internal connection between public finance and government＇s functions. However, the imperfect financial system with respective taxes for governments, serious lack of local public financial resources, and chaotic management in the expenditure of public finance are the main difficulties to the construction of local service - styled governments. We should try to construct the financial system with public service so as to promote the construction of local service - styled governments.