关键词: 现代社会治理,财政体制,财政事权,支出责任,财力分配

Abstract: The fiscal system has an endogenous relationship with the modern social governance; it acts on the modern social governance through the four inherent elements, i.e., division of powers, fiscal resources distribution, transfer payment and budget control. As for the division of responsibility of social governance costs, the central government shoulders 26.64% of the expenditure, while the equilibrium level of the inter-regional social governance expenditure keeps rising. As for the financial allocation of the social governance, the local financial resource available actually accounts for 88.23%, and there is a tendency of the differences of inter-regional financial resources being narrowed. The transfer payment of the central government shares 22.17% of the local social governance expenditure, which has raised the financial resource equalization among the regions. The path of fiscal system reform, which can match the modern social governance, is to clarify the division of the social governance powers and expenditure responsibilities, rationalize the financial allocations of social governance, optimize the transfer payment mechanism and establish a modern budget system.

Key words: modern social governance; fiscal system; financial routine power; expenditure responsibility; distribution of financial resources