作者：JIANG Jin-fa LUO Qing-lincommunitydualitydualpowerstructureorientedpublicfiscalsystem
摘要：After the collapse of the unit-neighborhood system,the communities in China have got a nature of duality,from which a mixed dual duty structure is derived.This structure calls for a re-establishment of the principals for community financial system from such aspects as fund raising mode,budget supervision,and allocation program,etc.There exist some defects in the present community financial system,such as one-sided design,insufficient fund resource for community outlay,lower efficiency of fund operation,lacking of coordination in community construction investment,etc.which seriously restrict the functions of modern community.In order to construct a community oriented public fiscal system,we need to clarify the division of responsibilities between the government and the community,give full play to community’s potential in self-governance and construct a comprehensive fund allocation mechanism.
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