关于建构我国一般性转移支付基金制度的可行性研究  

Feasibility Study on the Construction of General Transfer Expenditure Fund in China

作　　者：吴俊培[1] 郭柃沂[2] 

机构地区：[1]武汉大学财政金融研究中心 [2]武汉大学经济与管理学院

出　　处：《财贸经济》2016年第12期47-56,共10页Finance & Trade Economics

摘　　要：一般性转移支付制度是实行一般公共服务均等化的重要保证,也是分税制财政体制稳定的重要基础。本文提出一般性转移支付基金制度的安排构想。建立这一制度的理论基础是一般税和一般公共商品之间的内在关系;实践基础是一般税的宏观税负和一般公共商品的支出需求相适应。本文从理论和实践两个方面论证了我国实行一般性转移支付基金制度的可行性。这一制度的建立更符合市场经济在资源配置中起决定性作用的要求,也有利于公共经济制度的逐步完善。General transfer is the guarantee of the equalization of general public services and serves as the foundation of the stability of the fiscal federalism as well. In this paper, the conception and arrangement of the general transfer expenditure fund system, is proposed. Specifically, the theoretical basis for the establishing of the system is the inherent connections between the general tax and the general public goods. Moreover, the practical basis of this system lies in that the macro tax burden of general tax is adaptive to the demand of the expenditure of general public goods. Particularly, we demonstrate the feasibility on the implementation of general transfer expenditure fund in China both theoretically and practically. It is noted that construction of this system is not only more accordant with the reality that market economy plays a decisive role in the allocation of resources, but also conducive to the gradual improvement of the public economic system.

关 键 词：一般公共商品 一般税 一般性转移支付基金 公共服务均等化 

分 类 号：F812.2[经济管理—财政学]