Abstract: In the tax sharing system, because of financial centralized upwards and expenditure responsibilities shifting downward there exists huge financial pressure for the local government to fulfill the functions of providing basic public services. At the same time, because the transfer payment system is not perfect, the local governments have to rely on the sale of land to obtain income to meet the need of expenditure and maintaining its operation in debt. This paper suggests that we should start from the boundary division of government and market, analyze the responsibility of local government and find out the logic of the responsibility transformation of the local governments in the supply of basic public services.

Key words: the equalization of basic public service , service-oriented government , local government , expenditure responsibility , debt

摘要： 在分税制财政体制下，由于财力向上集中，而支出责任向下转移，导致地方政府在履行提供基本公共服务这一职能过程中存在着巨大的财政压力。与此同时由于转移支付制度的不完善，使得地方政府不得不依靠出让土地获得收入来满足支出需要并负债维持运转。由此，理论界一直在探讨：要实现基本公共服务均等化，地方政府要转型为服务型政府，到底是地方政府的支出责任太大还是收入太少。要厘清这一问题，应从政府与市场的边界划分入手，对地方政府的责任进行梳理，找出地方政府在基本公共服务供给中责任转型的逻辑。

关键词: 基本公共服务均等化 , 服务型政府 , 地方政府 , 支出责任 , 债务