我国横向转移支付依据、目标与路径选择

发布时间：2018-06-20 05:51

  本文选题：财政均等化 + 横向转移支付　； 参考：《地方财政研究》2017年08期

【摘要】：本文对我国横向转移支付的构建依据进行了考察,认为横向转移支付的目标应定位于在纵向转移支付的基础上实现各地区公共服务的均等化和外溢性公共产品成本的内部化。我国现行横向转移支付存在着决策机制与监督机制缺乏、对支援方省份的有效激励不足、效率低下等问题。将横向转移支付作为纵向转移支付的有益补充,建立横向转移支付的监督考评机制,完善激励机制以提高发达地区进行横向转移支付的积极性,加快推进转移支付立法是完善我国横向转移支付的稳妥选择。
[Abstract]:This paper examines the basis for the construction of horizontal transfer payment in China. It is believed that the objective of lateral transfer payment should be located on the basis of the vertical transfer payment to realize the equalization of public services and the internalization of the cost of spillover public products. The effective incentive of the supporting provinces is insufficient and the efficiency is low. The lateral transfer payment is a beneficial supplement to the vertical transfer payment, the supervision and appraisal mechanism of horizontal transfer payment is set up, the incentive mechanism is perfected to improve the enthusiasm of the horizontal transfer payment in the developed areas, and the promotion of the transfer payment legislation is to improve our country's transversal transfer. A safe choice for payment.
【作者单位】： 东北财经大学;
【基金】：国家社会科学基金重点项目“现代财政视阈下税收体系构建研究”(16AJY021) 教育部人文社科研究一般项目“财政腐败的动因、效应及其治理:基于中国财政体制的理论分析与实证检验”(15YJA790017) 辽宁“百千万人才工程”资助项目“现代财政视阈下税收体系构建研究”(辽百千万立项[2017]85号)
【分类号】：F812.45
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本文编号：2043204