西部农村公共财政体制的构建与完善  

Establishment and Perfection of Public Financial System in the Countryside of West China

作　　者：聂华林[1] 高黎[1] 

机构地区：[1]兰州大学经济学院,甘肃兰州730000

出　　处：《改革》2006年第8期52-58,共7页Reform

基　　金：本文系国家社科基金重大项目“西部全面建设小康社会中的三农问题及对策研究”（批准号04ZD-018）阶段性成果之一.

摘　　要：现阶段我国西部地区县乡财政存在收支矛盾突出、公共产品与服务供给不足等问题，与东、中部县乡财政差距较大。其主要原因在于财政划分模式与事权划分模式不对称，税制收入格局僵化以及转移支付制度不规范，均衡效果不明显。应重新调整事权和财权的搭配结构，规范转移支付制度，进一步完善西部农村公共财政体制。At present there are some problems in the county and township finance of west China, such as the gap between revenue and expenditure, lack of public goods and services, and lagging behind finance of middle and east China. Main causes of these problems include the asymmetry between control over wealth and affair fight, rigidity of tax system structure, and the irregular transfer payments system, unobvious balance effect. Some measures are brought forward such as adjusting balance of control over wealth and affair fight, regulating the transfer payments system, perfecting countryside public financial system of west China.

关 键 词：公共财政 县乡财政 财政体制 转移支付 

分 类 号：F812.8[经济管理—财政学]