“对口支援”不宜制度化为横向财政转移支付

发布时间：2018-06-05 19:15

本文选题：对口支援 + 横向转移支付　；参考：《地方财政研究》2017年08期

【摘要】：对口支援体现的主要是财政的收入分配职能,属于中央政府的职责。将本属于中央政府的职责转移给地方政府承担,是政府间财政职能划分错位的一种体现。分税制财政体制改革之后,地方财政缺口成为政府间财力配置的新常态,再继续扩大"对口支援"的范围和力度就不太适宜了。横向财政转移支付"劫富济贫"的色彩非常突出,非常容易引起地区间的矛盾与冲突,而且其有效实施是有特定前提条件,并不是所有国家都适合。相比较而言,纵向财政转移支付的政治可接受性要强许多,只要制度设计恰当,纵向财政转移支付也能取得较好的横向财政平衡的效果。在对口支援体制基础上建立横向财政转移支付,增加了政府间财力配置的层次,相应的制度安排更复杂,实施成本也越来越大,由此而引发的利益纠葛更加复杂。对口支援机制的各个组成部分应根据项目性质的不同来进行相应的改革,地域性对口支援和项目性对口支援都应撤并到纵向财政转移支付中去,但应保留应急性对口支援。
[Abstract]:Counterpart support mainly reflects the function of fiscal income distribution, which belongs to the central government. Transferring the responsibility of the central government to the local government is a reflection of the misalignment of the fiscal functions between the governments. After the reform of the tax sharing financial system, the local financial gap has become the new normal for the allocation of inter-governmental financial resources, and it is not appropriate to continue to expand the scope and strength of "counterpart support". The color of horizontal fiscal transfer payment "robbing the rich and helping the poor" is very prominent, and it is very easy to cause contradictions and conflicts between regions, and its effective implementation has special preconditions, and not all countries are suitable. In contrast, the political acceptability of vertical fiscal transfer payment is much stronger. As long as the system is properly designed, vertical fiscal transfer payment can also achieve better horizontal fiscal balance. The establishment of horizontal fiscal transfer payment on the basis of counterpart support system increases the level of inter-governmental financial allocation, the corresponding system arrangement is more complex, and the implementation cost is increasing, and the interest disputes arising therefrom are more complicated. Each component of counterpart support mechanism should be reformed according to the nature of project. Regional counterpart support and project counterpart support should be withdrawn into vertical financial transfer payment, but emergency counterpart support should be retained.
【作者单位】：武汉大学;
【基金】：武汉大学自主科研项目(人文社会科学)阶段性研究成果中央高校基本科研业务费专项资金的资助
【分类号】：F812.45

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