二元财政是与中国二元经济结构共生的一种制度安排,它与二元经济互为因果,互相作用。对应于生产函数,二元财政通过资金、劳动力、土地、制度四个要素实现资源配置向城市倾斜。从计划经济时期到市场经济时期,二元财政的变迁经历了一个由显性到隐性的过程,但至今依然存在。二元财政改革的难点是在公平和效率之间找到一个平衡点,推进城乡基本公共服务均等化;目标是助力二元结构转型。
The dual public finance is a kind of institutional arrangement having a symbiosis with China' s dual economic structure. Each of them interacts as both cause and effect. Corresponding to that of agri- cultural production function, through four production factors of the capital, labor, land and institution, the dual public finance allocates resources partial to urban areas. From the stage of the planned economy period to that of market economy period, the dual public finance has performed implicitly instead of ex- plicitly. It' s acting up to now. Difficulty of dual public finance reform is how to balance efficiency and fairness and improve basic public services equalization in both the urban and the rural areas. Helping China' s dual economic transition is ultimate goal of the reform.