建立常态化财政资金直达机制的内在逻辑与路径选择  

Internal Logic and Path Choice of Normalized Direct Fiscal Fund Mechanism

作　　者：范方志 彭田田 唐铁球[1,2] Fan Fang-zhi;Peng Tian-tian;Tang Tie-qiu(School of Economics,Jiaxing University,Jiaxing Zhejiang 314001;School of Finance and Taxation,Shandong University of Finance and Economics,Jinan Shandong 250014)

机构地区：[1]嘉兴学院经济学院,浙江嘉兴314001 [2]山东财经大学财政税务学院,山东济南250014

出　　处：《经济纵横》2022年第11期115-121,共7页Economic Review Journal

基　　金：国家社科基金项目“乡村振兴战略背景下农村公共服务供给效率评价与支持系统研究”(编号:18BJY156)的成果。

摘　　要：财政资金直达机制在应对新冠肺炎疫情冲击时起到重要作用,不但有效惠企利民,还加快推动新一轮财政体制改革。与传统的转移支付制度相比,财政资金直达机制更具均衡性、高效性、创新性及稳定性。常态化财政资金直达机制的内在逻辑是构建“权责清晰、财力均衡、规范高效”的财政体制,但目前财政资金直达机制还有待完善,应进一步加强直达资金的制度建设、绩效考核和监督管理,保持财政制度的连续性和衔接性,这对于构建新型财政体制、优化央地间财政关系、加快现代预算制度和现代财政制度建设具有重要意义。The direct fiscal fund mechanism is effective in coping with the impact of the COVID-19.It not only effectively stabiles the economy,but also speeds up the new round of fiscal restructuring.Compared with the traditional transfer payment system,the direct fiscal fund mechanism is more balanced,efficient,innovative and stable.The internal logic of the normalized direct fiscal fund mechanism is to build a fiscal system with“clear rights and responsibilities,balanced fiscal resources,standardized and efficient”.However,the direct fiscal fund mechanism needs to be improved.We should further strengthen the system construction,performance appraisal,supervision and management of direct funds to maintain the continuity of the fiscal system.This paper is of great significance for building a new fiscal system,optimizing the fiscal relationship between central and local governments,promoting the construction of modern budget system and building fiscal modernization.

关 键 词：财政体制 资金直达 转移支付 财政关系 

分 类 号：F812[经济管理—财政学]