完善中国政府间转移支付的路径选择  

Improve the path selection of intergovernmental fiscal transfer in China

作　　者：谷成[1] 

机构地区：[1]东北财经大学财税学院,辽宁大连116025

出　　处：《经济学家》2009年第6期67-74,共8页Economist

基　　金：教育部人文社科一般项目(06JC790003);辽宁省社科规划基金重点项目(L08AJY004)

摘　　要：作为分权化财政体制的组成部分,政府间转移支付在不同制度环境下产生的效果也存在很大差异。中国自上而下的财政分权强调更多的是发挥中央政府的宏观调控作用和保证中央政府取得足够的财政资源,因此转移支付在很大程度上被用于弥补地方财政缺口,成为中央政府实现纵向控制的重要手段。改进中国转移支付体系的策略应当是进一步完善以公式为基础的分配标准,并在政治上可行的情况下促进均等化。As a key component of the decentralized fiscal system,intergovernmental fiscal transfer plays great roles in various institutional environments.China's incremental fiscal decentralization reform has been carried out from the central to the local,which lays more emphasis on the central government's dominant function of resource command and macro-control.To great extent,such transfer has become an important instrument for the central government to close vertical fiscal gap and to control sub-national governments.The feasible strategy to improve current intergovernmental transfer in China is to perfect the distributive criteria based on formula and to promote fiscal equalization with political reliability.

关 键 词：财政分权 转移支付 公共服务 

分 类 号：F812.45[经济管理—财政学]