政府间转移支付制度的国际比较及启示  

International Comparison of Inter- governmental Transfer Payment system and It's Enlightenment to Our Country

作　　者：邱伟杰[1] 李祥龙[1] 

机构地区：[1]福建师范大学经济学院,福建福州350108

出　　处：《宜春学院学报》2014年第10期40-45,共6页Journal of Yichun University

摘　　要：所得税分享改革后,我国的财政转移支付制度体系逐渐成熟,内容日趋丰富,有效地缓解了地方财政压力。但是,在制度目标实现方面,仍存在一些不足。党的十八届三中全会强调,改进预算管理制度,完善一般性转移支付增长机制。因此,比较并借鉴国外成功的转移支付制度,有利于探索出我国政府间纵向财政转移支付制度的规范化道路。After the reform of tax sharing,the system of China’s fiscal transfer payment becomes more and more mature,the content of China’s fiscal transfer payment gets increasingly rich,both effectively reduce the pressure on the local finance. However,there is still some shortage in the aspect of system goals. The third plenary session of the18 emphasized that we should improve the budget management system and improves the growth of general transfer payment mechanism. Therefore,comparison the foreign successful transfer payment system,and draw lessons from it,is helpful to explore the standardization of the longitudinal fiscal transfer payment system of China’s governments.

关 键 词：政府间转移支付 国际比较 启示 

分 类 号：F812.3[经济管理—财政学]