从对口支援到横向财政转移支付:基于国家财政均衡体系的思考  

From the Counterpart Aid to the Horizontal Fiscal Transferring Payment——A Reflection Based on the National Fiscal Balance System

作　　者：伍文中[1] 张杨[1] 刘晓萍[1] 

机构地区：[1]河北金融学院,河北保定071051

出　　处：《财经论丛》2014年第1期36-41,共6页Collected Essays on Finance and Economics

基　　金：河北省哲学社会科学基金资助项目(HB12YJ099);河北省高校学科拔尖人才选拔与培养计划资助基金(BR2-121)

摘　　要：对口支援是中国特色横向财政转移支付雏形,尽管体现了社会主义制度的优越性,但其缺陷仍十分明显。应该基于国家财政均衡体系建设的需要,将我国的对口支援进行归并、划转、改造:一部分归并到横向财政转移支付,归属于国家财政均衡体系;一部分划转到市场体系;一部分进行功能再造归属于国家应急动员体系。基于此,本文首先分析我国对口支援所存不足及其原因,进而立足我国财政均衡机制建设的必要性、可行性,探讨了对口支援改进为横向财政转移支付的实现机制、推进路径等问题。Counterpart aid is the rudiment of the Chinese style horizontal fiscal transferring payment. Although it has ad- vantages derived from the socialist system, it also has some obvious flaws. We need to merge, transfer and recreate the Chi- nese counterpart aids to meet the demand for constructing a national fiscal balance system, merging some into the horizontal fiscal transferring payment to affiliate with the national fiscal balance system, transferring some into the market system, and recreate some functionally to integrate into the national emergency mobilization system. This article is an original study on the necessity, feasibility, implementation mechanism, and improvement path of the fiscal balance mechanism construction.

关 键 词：对口支援 横向转移支付 财政均衡体系 

分 类 号：F812.4[经济管理—财政学]