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作 者:蒋琳[1]
机构地区:[1]贵州财经学院,贵州贵阳550004
出 处:《贵州财经学院学报》2009年第6期81-85,共5页Journal of Guizhou College of Finance and Economics
摘 要:促进区域协调发展的主线是缩小地区差距,财政转移支付制度是我国现行分税制条件下实现公共服务均等化、缩小区域社会经济差距的重要手段。然而,我国实施多年的财政转移支付制度在实现均等化目标方面的效果并不明显,在许多方面甚至背离均等化目标,不利于改革发展成果的公平分享。The main issue in promoting coordinated regional development is to narrow regional differences, and transfer payment system is an important means of equalizing public services and bridging regional social and economic gap un.der the present tax-sharing system. However, transfer payment system has not had a significant effect on public service equalization and even deviated from the goal of equalization, detrimental to the equal sharing of achievements in reform and development.
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