摘要
我国现行的政府间财政纵向转移模式是适应经济体制转轨要求、经过历次财政体制的分项改革累积而形成的多构件的、新旧体制混合体。整个制度的演进历程主要以渐进方式逐步进化、并简化了转移支付体系,但依然存在结构复杂而不合理,旧体制诸多不合理的因子被积淀下来,在很大程度上抵消了规范转移形式的均衡效应,依然具有保护既得利益的突出特点。解决此缺陷的方法:一是借鉴国际范例,实行规范的均衡转移;二是以健全地方税体系完善分税制;三是完善预算管理,将近年预算管理改革举措的规范视野从财政-部门推进到上下级政府的财政关系。
The current system of financial vertical transfer mode in our country is a complex of new and old systems, which has been through all previous reforms of each part in the financial system and has met the needs of going through transition in economic system. The system progressed mainly by the way of advancing gradually. In that course, the Transfer Payment System had also been simplified. However, the structure of the current system is still complicated and unreasonable. Many unreasonable factors of the old system were left over and accumulated, so, to a great extent, it resulted in the balanced effect that was brought by standard transfer form that has been offset. It still has an outstanding characteristic of protecting the vested interest. There are three ways to resolve the problems. First, draw lessons from the international examples and implement the normative balanced transfer. Second, perfect the revenue sharing system and local tax system. Third, perfect the budget management, which not only focuses on the relationship within the finance departments and the executive, but also extends to the relationship between the superior and the subordinate governments.
出处
《华中师范大学学报（人文社会科学版）》
CSSCI
北大核心
2006年第1期36-43,共8页
Journal of Central China Normal University:Humanities and Social Sciences
基金
国家自然科学基金专项基金项目"我国区域协调发展的公共支出政策研究"(70540012)
关键词
转移支付制度
分税制
预算管理改革
the system of financial transfer payment
the revenue sharing system
the reform of budget management
