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现代化的双重任务和经济社会的转型变迁,客观要求政府从建设型转向服务型。民生政治时代,服务型政府建设意在强化公共服务的政策行动,通过基本公共服务的均等化,使全体国民在基本民生领域享有实质意义上的权利平等和机会公平,从而达到结果上的大致均等。因应政府发展的现实需要,推进基本公共服务均等化,需要公共财政回归“以人为本”的功能目标,在基本民生相关领域有所作为。这样,财政功能趋向民生改善的轨道日渐清晰,逐渐聚焦于财政支出结构的优化和财政体制模式的调整。
The dual tasks of modernization and the transformation and transformation of economy and society objectively require that the government shift from construction to service. In the era of people’s livelihood, the building of a service-oriented government aims at strengthening policy actions on public services. Through the equalization of basic public services, all citizens enjoy equal rights and fair opportunities in the realm of basic livelihood so as to achieve a fair result . To meet the realistic needs of government development and to promote the equalization of basic public services, it is necessary for the public finance to return to the functional goal of “people-oriented” and to make a difference in areas related to basic livelihood. In this way, the track of financial function tends to improve people’s livelihood gradually clear, and gradually focus on the optimization of the structure of fiscal expenditure and the adjustment of the financial system model.