城乡基本公共服务均等化的财政政策研究
Research on Fiscal Policy of the Equal Access to Basic Public Services between Urban and Rural Areas

城乡“二元结构”利益固化的财政政策，导致局部地区城乡公共服务差异大，且地区城乡基本公共服务均等化程度因地而异。推进城乡基本公共服务均等化的财政政策，根本目标在于实现公共服务城乡统筹发展，应加快扩大国家财政“三农”支出比重、明确地方财政承担“三农”支出的责任、规范财政转移支付、加快推进新型城镇化，并同步推进城乡一体化建设。
Urban and rural areas “dual structure” interests curing of fiscal policy, makes large difference of regional urban and rural public services, and different parts of the urban and rural basic public services equalization degree also varies from place to place. Promote equal basic public services between urban and rural areas of fiscal policy, fundamental goal is to realize the public service of urban and rural development as a whole, is the main measure to speed up the expansion of “agriculture, rural areas and farmers” by the national finance expenditure proportion, specific local governments bear the responsibility of the “three rural” spending, standard financial transfer payment, accelerate the new urbanization promoting the construction of urban and rural integration and synchronization.