完善省以下财政转移支付法律制度——基于促进基本公共服务均等化的思考  

Improving the Legal System for Fiscal Transfer Payment——based on the thought of equalization of basic public services

作　　者：夏俊 刘涛[1] XIA Jun;LIU Tao

机构地区：[1]安徽大学法学院

出　　处：《淮北职业技术学院学报》2019年第6期96-99,共4页Journal of Huaibei Vocational and Technical College

摘　　要：各级政府经济发展的差异,直接影响政府财政收入,导致各级政府提供基本公共服务的能力不同,基本公共服务供给水平存在差距。政府间的财政转移支付有利于均衡区域财力,提高相对落后地区基本公共服务供给能力。但是,目前省以下财政转移支付法律制度还不完善,无法有效规范省以下财政转移支付。因此,通过对省以下财政转移支付存在的法律问题进行分析,以期更好地规范财政转移支付,推进基本公共服务均等化目标的实现。The differences in economic development directly affect the fiscal revenues of governments at all levels,leading to different capacity for basic public services at all levels of government,and gaps in the supply of basic public services.Intergovernmental fiscal transfer payments are conducive to balance regional financial resources and improve the supply of basic public services in comparatively weak areas.However,the legal system for fiscal transfer payments below the provincial level is still very imperfect,and it is unable to effectively regulate fiscal transfer payments below the provincial level.Therefore,through the analysis of the legal problems existing in the fiscal transfer payment below the provincial level,it is expected to better regulate the legal system of fiscal transfer payment and achieve the goal of equalization of basic public services.

关 键 词：转移支付 基本公共服务 均等化 

分 类 号：D912.2[政治法律—民商法学]