现代财政制度中的转移支付改革方向  

The Reform of Transfer Payments in the Construction of Modern Fiscal System

作　　者：岳希明[1] 蔡萌[1] 

机构地区：[1]中国人民大学财政金融学院

出　　处：《中国人民大学学报》2014年第5期20-26,共7页Journal of Renmin University of China

基　　金：教育部哲学社会科学研究重大课题攻关项目"转型时期中国的行业垄断与居民收入分配研究"(12JZD030)

摘　　要：转移支付制度改革是建设现代财政制度进程中的重要课题。考虑到地方政府重投资轻民生的支出偏好和政府间信息传递的不对称性,以及切实提高地方政府治理能力的必要性,中央政府对地方政府的转移支付资金用途指定不宜过细。作为转移支付手段,用途指定较宽泛并按因素法分配资金的分类拨款,更有利于推进我国国家治理体系和治理能力现代化这一改革目标的实现。扩大分类拨款的范围不仅与中央政府的治理需要相匹配,并且有助于提高地方政府的治理能力,应成为我国专项转移支付制度的改革方向。Reform of transfer payments is a key issue in the construction of China＇s modern fiscal sys- tem. Given the local governments＇ spending preference on investment rather than on public service, the asymmetry in intergovernmental information transmission, and the necessity of improving the ac- tual governance capability of the local government, the use of transfer payments should be stipulated by the central government. And yet, the range of the services should not be specified in excessive de- tails. As a means o{ transfer payments, block grant is more beneficial to the realization of the moderni- zation of China＇s governance system. Not only does it match the need of governance needs, but also it helps to improve governance capability. Therefore, block grants should become the direction for the reform of special transfer payments.

关 键 词：专项转移支付 分类拨款 基本公共服务均等化 

分 类 号：F812.2[经济管理—财政学]