财政转移支付的绩效评价分析——来自江苏的实践  

Analysis of the Evaluation of the Fiscal Transfer Payment Effect——From the Practice of Jiangsu Province

作　　者：杨加猛[1] 张智光[1] 刘忠信[1] 

机构地区：[1]南京林业大学经济管理学院,江苏南京210037

出　　处：《财会通讯（学术版）》2007年第5期126-129,共4页Communication of Finance and Accounting

摘　　要：本文基于ISM方法,构建了能反映区域财政转移支付绩效的评价指标体系;从财政转移支付的效率和公平目标出发,对"十五"以来江苏省财政转移支付的绩效进行实证评价。结果表明,"十五"以来江苏省财政转移支付在促进社会稳定和改善地方经济福利方面的效率稳中有升,但在实现政府公共服务水平均等化,缩小苏南、苏北地区贫富差距方面的绩效变化并不明显,并就相关结论的具体原因进行了探讨。Based on the application of ISM technology, this paper establishes an index system of evaluating the Fiscal Transfer Payment Effect, and makes the quantitative evaluation of the effect of Jiangsu’s fiscal transfer payment in the period of the 10th 5-year plan by means of taking the justice and efficiency into account. The final outcome shows that it has an improvement in the efficiency of stabilizing the society and developing the local economy, but has not obvious changes in the equalization of public serv...

关 键 词：财政转移支付 绩效评价 江苏 

分 类 号：F812.45[经济管理—财政学]