我国财政转移支付制度与地方政府间财政关系相协调的问题研究  

Research on the Coordination Between China’s Financial Transfer Payment System and the Local Governments’ Financial Relationship

作　　者：李浩琛 LI Hao-chen(Hunan University of Technology,Zhuzhou 412000,China)

机构地区：[1]湖南工业大学,湖南株洲412000

出　　处：《经济研究导刊》2022年第8期130-133,共4页Economic Research Guide

摘　　要：现代社会中财政转移支付制度的首要任务是解决一个国家中央层级同地方层级以及地方政府间财政收支不平衡的矛盾,旨在构建社会基本公共服务均等化的状态,是市场经济体制中各国处理政府间财政关系问题、平衡各地财政状况的有力工具。我国自1994年开始实施分税制改革就提出了建立统一的财政转移支付制度的主张,经过20余年的探索,该项举措为改善地方经济实力、公共服务能力等方面起到了至关重要的作用。但经过长期实践,现行制度中的问题也逐渐暴露出来,如结构不科学、分配方式和分配规模不合理、法律法规不健全等。因此,立足于我国现状,结合现有研究,提出转移支付制度的有效运行需要协调好制度与政府间财政关系,并在此基础上采取有效措施进行改革。In modern society,the primary task of the financial transfer payment system is to solve the imbalance of financial revenue and expenditure between the central level and local level of a country and between local governments.It aims to build the state of equalization of social basic public services.It is a powerful tool for countries to deal with intergovernmental financial relations and balance local financial conditions in the market economic system.Since the implementation of the tax sharing reform in 1994,China has put forward the idea of establishing a unified financial transfer payment system.After more than 20 years of exploration,this measure has played a vital role in improving the local economic strength and public service capacity.But after a long period of practice,the problems in the current system are gradually exposed,such as unscientific structure,unreasonable distribution mode and distribution scale,imperfect laws and regulations.Therefore,based on the current situation of our country and combined with the existing research,this paper puts forward that the effective operation of the transfer payment system needs to coordinate the relationship between the system and intergovernmental finance,and take effective measures to reform on this basis.

关 键 词：财政转移支付 地方政府 财政关系 协调 

分 类 号：F821.2[经济管理—财政学]