完善我国财政转移支付制度研究——基于公共服务均等化的视角
发布时间：2018-11-08 09:00
【摘要】：作为政府间财政关系的重要组成部分,转移支付制度理应在均衡地区间财力差距和促进公共服务均等化方面发挥重要作用。但研究发现,由于转移支付结构不合理、管理弱化等原因,随着我国财政转移支付规模逐步扩大,其政策效果并没有得到有效发挥。因此,为完善转移支付以促进公共服务均等化,须从优化转移支付结构、推进转移支付法制体系建设、规范转移支付绩效评价制度以及提高转移支付制度透明度四个方面对转移支付制度建设进行系统性的规划和设计。
[Abstract]:As an important part of the intergovernmental financial relations, the transfer payment system should play an important role in balancing the financial gap between regions and promoting the equalization of public services. However, due to the unreasonable structure of transfer payment and the weakening of management, the policy effect has not been effectively brought into play as the scale of fiscal transfer payment in our country has gradually expanded. Therefore, in order to improve the transfer payment to promote the equalization of public services, it is necessary to optimize the transfer payment structure and promote the construction of the legal system of transfer payment. Standardizing the performance evaluation system of transfer payment and improving the transparency of transfer payment system make systematic planning and design for the construction of transfer payment system.
【作者单位】： 苏州大学东吴商学院;上海财经大学公共经济与管理学院;中国公共财政研究院;
【基金】：国家社科基金一般项目“加强县级政府提供基本公共服务均等化的财力保障机制研究”(项目号:11BZZ046) 上海财经大学研究生创新基金项目(项目号:CXJJ-2013-416)
【分类号】：F812.45;F812.2
[Abstract]:As an important part of the intergovernmental financial relations, the transfer payment system should play an important role in balancing the financial gap between regions and promoting the equalization of public services. However, due to the unreasonable structure of transfer payment and the weakening of management, the policy effect has not been effectively brought into play as the scale of fiscal transfer payment in our country has gradually expanded. Therefore, in order to improve the transfer payment to promote the equalization of public services, it is necessary to optimize the transfer payment structure and promote the construction of the legal system of transfer payment. Standardizing the performance evaluation system of transfer payment and improving the transparency of transfer payment system make systematic planning and design for the construction of transfer payment system.
【作者单位】： 苏州大学东吴商学院;上海财经大学公共经济与管理学院;中国公共财政研究院;
【基金】：国家社科基金一般项目“加强县级政府提供基本公共服务均等化的财力保障机制研究”(项目号:11BZZ046) 上海财经大学研究生创新基金项目(项目号:CXJJ-2013-416)
【分类号】：F812.45;F812.2
【参考文献】
相关期刊论文 前9条
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