论我国政府财政转移支付模式的选择  

On the Selection of Financial Transfer Payment Mode in China

作　　者：董再平[1] 

机构地区：[1]广东技术师范学院经济与贸易学院,广东广州510041

出　　处：《税务与经济》2013年第5期16-20,共5页Taxation and Economy

摘　　要：一般和专项转移支付是政府转移支付的两种形式。一般性转移支付的内在逻辑在于缓解分税制改革后地方政府的财政压力,专项转移支付则体现中央政策意图,纠正地方政府支出偏好。在中国式财政分权和增长竞争的约束下,中央政府选择了专项转移支付为主、一般性转移支付为辅的模式,但难以解决管理难题;提高一般性转移支付比重是实现财力与事权相匹配的重要手段,但却依赖于一系列制度的建设。There are two main forms in government transfer payment： one is general transfer payment, and the other is specific transfer payment. General transfer payment aims to alleviate the financial pressure of local gov- ernments after the reform of tax sharing system. Whereas specific transfer payment focuses on stating government policy intention and rectifies the expending preferences of local governments. Confined to Chinese fiscal decen- tralization and growth competition, the central government gives priority to the mode of specific transfer payment, supplemented by the mode of general transfer payment. But it＇s hard to solve the problems of management. To in- crease the proportion of general transfer payment can realize the matching of financial capability and power, which still relies on the construction of series of systems.

关 键 词：财政分权 增长竞争 转移支付模式 一般性转移支付 专项转移支付 

分 类 号：F810.2[经济管理—财政学]