完善我国现行政府间财政转移支付制度的若干思考  

Thoughts on How to Perfect the Current Inter-government Transfer Payment of China

作　　者：张菊良[1] 

机构地区：[1]湘潭大学,湖南湘潭411105

出　　处：《广东商学院学报》2000年第3期53-57,共5页Journal of Guangdong University of Business Studies

摘　　要：我国现行的政府间财政转移支付制度是“分级包干”体制下的转移支付和分税制中提出的转移支付的混合体。存在着目标选择不当 ,有效转移支付不足 ;转移支付的分配不规范 ,带有相当大的随意性 ;转移支付的形式过多 ,相互间缺乏统一的协调机制 ;分配数额的确定不合理 ;公式化转移支付制度作用不大等弊端。为完善我国政府间财政转移支付制度 ,应明确转移支付的目标 ,改变财政转移支付的模式 ,统一转移支付的标准 ,适度提高转移支付的规模。The current inter government payment system of China is a mix of the system of FenJiBaoGan and the system of Tax Division. It has many problems: the selected objection is improper; the effective transfer payment is insufficient; the distribution of transfer payment is not regular;there are too much randomicity and form; a uniform harmonizing mechanismis is lacked,the distribution amount is not rational; and the formulized transfer payment system is not effective etc. To perfect China's inter government payment system, what we have to do is to clear out the objection, chang the pattern, unify the criterion and increas the amount of transfer payment.

关 键 词：财政 转移支付制度 政府 中国 分税制 

分 类 号：F812.2[经济管理—财政学]