分类拨款、地方政府支出与基本公共服务均等化——兼谈我国转移支付制度改革

发布时间：2019-04-15 11:47

【摘要】：在我国,基本公共服务均等化是中央财政的最基本政策目标。在目前的财政体制下,基本公共服务绝大多数是由地方政府提供的,中央政府通过转移支付的方式为地方政府提供资金支持。何种形式的转移支付资金更有利于基本公共服务均等化目标的实现呢?在我国地方政府"重投资轻民生"的支出偏好条件下,本文从理论及实证分析两个角度论证用途指定较为宽泛,并按因素法分配资金的专项转移支付(即分类拨款)对基本公共服务均等化政策目标最有效。它不仅可以避免中央政府过度干预地方政府支出,从而保障了支出分权带来的效率,同时可以消除项目拨款在资金分配过程中的种种弊端。
[Abstract]:In China, equalization of basic public services is the most basic policy objective of central finance. Under the current fiscal system, the majority of basic public services are provided by local governments, and the central government provides financial support to local governments through transfer payments. What form of transfer funds is more conducive to achieving the goal of equalization of basic public services? Under the condition of local government's preference of "putting more emphasis on investment than people's livelihood", this paper demonstrates that the assignment of use is broad from the perspective of theoretical and empirical analysis. The special transfer payment according to the factor method is the most effective for the equalization of basic public services. It can not only avoid the central government's excessive intervention in local government expenditure, so as to ensure the efficiency of expenditure decentralization, but also eliminate the defects of project allocation in the process of allocation of funds.
【作者单位】：北京交通大学中国产业安全研究中心;中国人民大学财政金融学院;中央财经大学税务学院;
【基金】：教育部重大专题项目“中国信用评级体系研究”(项目编号(239005522)资助自然科学基金项目“寻求缩小我国居民收入差距的最有效手段”(项目批准号:71473257) 中国人民大学“长江学者”特聘教授科研课题“地方分权和中央对地方政府的干预——从国际经验寻找我国财政体制改革的出路”的资助
【分类号】：F812.45

【参考文献】