中央财政资金直达机制:财政职能优化与治理效能提升  

Study on the Direct Mechanism of Central Financial Funds:Optimization of Financial Functions and Improvement of Governance Efficiency

作　　者：刘凤[1] 梁双陆[1] Liu Feng;Liang Shuanglu(School of Economics,Yunnan University,Kunming 650504,Yunnan,China)

机构地区：[1]云南大学经济学院,云南昆明650504

出　　处：《学术探索》2024年第8期127-135,共9页Academic Exploration

基　　金：云南大学国家级培育项目(2023YNUGSP16);云南省哲学社会科学基金项目(QN202108)。

摘　　要：2020年,财政部创新性地建立了中央财政资金直达机制,将部分转移支付资金直达基层财政,此后,直达机制常态化实施并不断扩容。这是建立现代财税制度的重大改革,更是落实党的二十大“应完善转移支付体系,落实好积极的财政政策更加积极有为”的具体体现。本文研究认为,中央财政资金直达机制适配于中国式现代化建设要求,破解了传统转移支付制度中多层委托代理模式存在的弊端,优化了财政的配置职能、分配职能和稳定职能,在不改变政府管理层级体系的前提下,保证了中央财政资金下达时滞最短,支出效率最高,全过程得到监管,使财政政策正效应最大化,体现了稳中求进工作总基调,将有利于促进省以下财政体制改革。In 2020,the state innovated the establishment of a direct central financial funds mechanism,which promoted the sinking of financial resources,secured the bottom line of the“three guarantees”at the grassroots level,and provided strong support for the life of groups with special difficulties,stable job growth,and infrastructure construction.Since then,the direct central financial funds mechanism has been implemented regularly and expanded continuously.This is a major reform measure for the establishment of a modern fiscal and taxation system established by the Third Plenary Session of the 18th CPC Central Committee,and it is a concrete embodiment of the implementation of the“transfer payment system should be improved and the positive fiscal policy should be implemented more actively and promising”proposed by the 20th CPC National Congress.This paper holds that the direct mechanism of central financial funds meets the requirements of Chinese-style modernization,breaks the drawbacks of the multi-layer principal-agent mechanism in the traditional transfer payment system,optimizes the allocation function,distribution function and stability function of finance,and ensures the compatibility of incentives between central and local finance without changing the hierarchical system of government management.It ensures the shortest delay in the issuance of central financial funds,the highest expenditure efficiency,and the whole process is supervised,which maximizes the positive effect of fiscal policy,reflects the general tone of seeking progress in stability,and will be more conducive to promoting the deepening of the reform of the financial system below the provincial level.

关 键 词：转移支付制度 资金直达 财政职能 财政治理效能 

分 类 号：F810[经济管理—财政学]