中国政府间转移支付制度的完善——基于区域基本公共服务均等化目标  

Improvement of Inter-Government Transfer Payment System:Based on Goal of Regional Equalization of Basic Public Services

作　　者：汤学兵[1] 张启春[1] 

机构地区：[1]华中师范大学经济学院

出　　处：《江海学刊》2011年第2期97-103,238-239,共7页Jianghai Academic Journal

基　　金：国家社科基金项目"区域基本公共服务均等化与政府财政平衡机制研究"(项目号:07BJL019)的阶段性成果

摘　　要："十二五"规划明确提出了逐步实现不同区域基本公共服务均等化的战略目标。在我国各地区经济发展水平和财政汲取能力存在较大差距的情况下,要实现该目标,必须充分发挥政府间转移支付制度的重要作用。为此,必须调整政府间转移支付制度的价值取向,更加强调公平正义原则和均等化目标。同时,政府间转移支付制度必须从做大一般性转移支付规模、清理归并专项转移支付和重构对口支援体系三个方面进行完善。The 'Twelfth Five-Year' plan explicitly puts forward the strategic goals of progressive realization of the equalization of regional basic public services.Under the conditions that there is a big gap between regional economic development and regional financial capacity,intergovernmental transfer payment system should play an important role in achieving this goal.Therefore,the value of intergovernmental transfer payment system must be oriented to more emphasis on the principles of fairness and justice and equalization.Meanwhile,we should enlarge the scale of general transfer payments,clean up and merge special transfer payments,reconstruct the counterpart supporting system to improve this transfer payment system.

关 键 词：基本公共服务均等化 转移支付制度 价值取向 

分 类 号：F812.45[经济管理—财政学]